BHAGWATI BHANDAR Vs. STATE OF BIHAR

JUDGEMENT

(1.) This petition filed under Article 226 of the Constitution arises from the order dated 02.05.2006 made by the Assistant Commissioner of Commercial Taxes, Bettiah under Section 32(1) of the Bihar Value Added Tax Act, 2005 (here in after referred to as 'the 2005 Act'), confirmed in appeal by the Joint Commissioner of Commercial Taxes (Appeal), Tirhut Division, Muzaffarpur on 19.05.2006 and further confirmed by the Commissioner of Commercial Taxes, Bihar on 31.03.2009.

(2.) Learned Advocate Mr S.D. Sanjay has appeared for the Petitioner. He has submitted that the Petitioner is engaged in wholesale business of food grains, oil, etc. On 06.03.2006 the Joint Commissioner of Commercial Taxes (Admn.) while inspecting the books of accounts of one M/s Sudhir Kumar Srivastava came across certain entries worth Rs. 44,58,325/- indicating payments made by the Petitioner M/s Bhagwati Bhandar. On the basis of the said material, a notice was issued upon the Petitioner under Section 56(2)(a) of the 2005 Act to produce its books of accounts. On production of the books of accounts by the Petitioner, the only entry of payment made worth Rs. 6,00,000/- in favour of M/s Triveni Electro Mills was recorded. Rest of the payments allegedly made by the Petitioner were not recorded in his books of accounts. On the basis of the said material, namely, entries made in the books of accounts of M/s Sudhir Kumar Srivastava, the Petitioner was alleged to have concealed purchase of oil worth around Rs. 44,00,000/- for which the value added tax was assessed at Rs. 1,69,760.36. Three times penalty was imposed and a total demand of Rs. 6,79,041.44 was raised against the Petitioner.

(3.) The said order was challenged by the Petitioner before the Joint Commissioner of Commercial Taxes (Appeal), Tirhut Division, Muzaffarpur. According to the Petitioner, the order made by the Assessing Officer was passed on presumptions without any evidence supporting his finding of concealment. The order made by the Assessing Officer was confirmed by the Appellate Officer. The challenge to the appellate order before the Commissioner of Commercial Taxes, Bihar also failed. Therefore, the present petition.