HINDUSTAN ZINC LTD. Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) The petitioner Hindustan Zinc Limited has filed the present writ petition against the assessment order dtd.22.9.2009 for The assessment year 2006-2007 (1.4.2006 to 31.3.2007) by Assistant Commissioner, Commercial Taxes, Special Circle, Udaipur under Section 9 of the Central Sales Tax Act, 1956 read with Sections 24, 55, 58, 61 and 73 of the VAT Act, 2003 and Rule 19 of the VAT Rules, 2006. The writ petition contains the following prayers:

(2.) The learned counsel for the petitioner, Mr. Dinesh Mehta submitted that in view of Rule 19 of the Rajasthan VAT Rules, 2006 as it existed during the relevant period and which is reproduced hereunder, did not prohibit filing of soft copy in electronic mode of form no. VAT-07, 08 and 09 which were filed by the assessee -Company on 16.10.2006 for the first quarter, 30.11.2006 for the second quarter, 28.2.2007 for the third quarter and 31.5.2007 for the fourth quarter. He submitted that even a hard copy thereof was submitted in pursuance of notice issued by the assessing authority on 27.1.2009. However, rejecting furnishing of soft copy, the Assessing Authority ignored these forms which contained details of purchases and sales of registered dealer till then to exercise the option under Sub-Section (2) of Section 3 or Section 5 of the Act as provided in Rule 19. Rule 19 of the Rajasthan VAT Rules of 2006 as it existed prior to its substitution completely w.e.f. 1.4.2011 vide notification No. F.12(25) FD/Tax/11-145, dated 9.3.2011 and as it existed in the statute book at the relevant point of time reads as under:

(3.) The Assessing Authority in the impugned assessment order dtd.22.9.2009 has rejected the said contention of the assessee as under: