MEDICHEM TRADERS Vs. STATE OF BIHAR

JUDGEMENT

(1.) ALL the three writ petitions filed by the same petitioner relate to three different assessment periods. C.W.J.C. No. 1006 of 2007 appertains to assessment period 1992 -93, C.W.J.C No. 1170 of 2007 to assessment period 1993 -94 and C.W.J.C. No. 2063 of 2007 to assessment period 1994 - 95. It appears that the assessing authority (Assistant Commissioner, Commercial Taxes, Patna West Circle. Patna) passed assessment orders in regard to six assessment periods from 1992 -93 to 1997 -98 on the same date. For the three later periods (1995 -96, 1996 -97 and 1997 -98) he accepted the gross turnover submitted by the petitioner. But for the earlier three assessment periods (to which the three writ petitions relate) he did not accept the gross turnover submitted by the petitioner and in purported 'best judgment ' determined the gross turnover for each of the three assessment periods at Rs. 2 crores. The petitioner seeks to challenge the assessment orders for these three years.

(2.) IT may be stated here that the petitioner deals in veterinary drugs and medicines. The proprietor of the firm is one of the accused in the Fodder Scam cases. He has been convicted by the trial court and is currently under going imprisonment.

(3.) AGAINST the assessment orders passed earlier for the six assessment periods the petitioner preferred revisions before the Commissioner, Commercial Taxes. The revisions were based on the plea that in connection with the Fodder Scam cases the petitioner 'sbooks of accounts were seized by the C.B.I. and it was, therefore, unable to produce its books of accounts in support of the returns filed by it. The Commissioner, Commercial Taxes accepted the petitioner 'splea and allowed the revisions by a common order dated 6.2.2006. He remitted the assessment proceedings for the six assessment periods before the Assessing Authority giving the petitioner a month 'stime to produce the books of account before him by obtaining certified copies from the criminal court where the seized documents might have been filed.