MUKAT PIPES LIMITED Vs. STATE OF PUNJAB

JUDGEMENT

(1.) IN this petition filed under article 226/227 of the Constitution of India, the petitioner prays for quashing the order dated October 23, 2012, annexure P5, passed by the Punjab Value Added Tax Tribunal (in short, "the Tribunal") for the assessment year 2006 -07 dismissing the appeal filed by it. Direction has also been sought to the respondents to return back original C form to the petitioner for onward submission to the purchaser for making necessary correction. Briefly, the facts necessary for adjudication of the controversy involved, as narrated in the petition, may be noticed. The petitioner -company is a registered dealer under the Punjab Value Added Tax Act, 2005 (in short, "the Punjab VAT Act") and the Central Sales Tax Act, 1956 (in short, "the CST Act"). It is engaged in the business activity of manufacturing of iron pipes at Rajpura. It is filing its returns regularly and paying the taxes within time after claiming concessional rate of tax against C forms which are procured by the petitioner from concerned purchasing dealers. The assessing authority issued notice for framing the assessment. The petitioner appeared before the designated officer and produced all the documents and details along with supporting vouchers and declaration forms. The petitioner also produced declaration forms amounting to Rs. 5,69,36,328 out of which declaration form amounting to Rs. 35,67,124 was disallowed by the assessing officer on the ground that the said form was not filled with complete details. The petitioner sought reasonable time to complete the deficiency and get the forms rectified from the purchasing dealers. However, the assessing authority rejected the plea of the petitioner. The assessment was completed by the Assistant Excise and Taxation Commissioner -cum -Senior Auditor, Patiala (AETC) vide assessment order dated March 31, 2010, annexure P2, creating an additional demand of Rs. 4,28,516 under the Act. Aggrieved by the order, the petitioner preferred an appeal before the Deputy Excise and Taxation Commissioner (Appeals) (DETC). Vide order dated June 24, 2010, annexure P3, the DETC dismissed the appeal upholding the order passed by the assessing authority. Still not satisfied, the petitioner filed appeal before the Tribunal under section 63 of the Punjab VAT Act pleading that the assessing officer did not allow sufficient time to complete the data pertaining to material received for job -work purposes whereas there was no discrepancy in the books of account of the petitioner and the ICC data available with the Department. Vide order dated October 23, 2012, annexure P5, the Tribunal dismissed the appeal. However, the amount of penalty imposed under section 56 of the Punjab VAT Act was waived. The petitioner approached this court against the order by filing VATAP No. 41 of 2013 which was dismissed as withdrawn vide order dated November 8, 2013 (Mukat Pipes Ltd. v. State of Punjab), annexure P6, with liberty to the petitioner to file an appropriate writ petition before this court. Hence the instant petition by the petitioner.

(2.) WE have heard learned counsel for the parties and perused the record.

(3.) THE learned counsel for the State did not dispute the aforesaid proposal. In view of the above, we dispose of the writ petition by allowing the petitioner to resubmit the C form after making necessary corrections. The assessing authority shall be entitled to verify the said form and give effect to the same if found to be in order in accordance with law.