BGR ENERGY SYSTEMS LTD. Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) Instant writ petition is directed against the order dated September 28, 2012 passed by the assessing authority for assessment year 2009-10. The petitioner is public limited company incorporated under the Companies Act, 1956 and has been registered as a dealer with the Department of Commercial Taxes.

(2.) It has been alleged in the petition that respondent No. 4 issued three separate purchase orders all dated October 13, 2008 to petitioner--firstly bearing No. 3832 for off-shore supplies of material and equipment; secondly bearing No. 3833 for on-shore supplies; and thirdly bearing No. 3834 for civil, erection, testing and commissioning works and services. C forms were issued by the buyer, respondent No. 4, in course of inter-State sale transactions. As regards entry tax on the entry of goods under the abovementioned purchase orders dated October 13, 2008, is being paid by respondent No. 4 through the petitioner and for the said entry tax, the requisite return is being filed by respondent No. 4 and assessed by respondent No. 1. As regards, purchase order No. 3834 dated October 13, 2008 which relates to work order for civil, erection, testing and commissioning works and services, for the work executed under the said purchase order, as alleged, the petitioner has filed its quarterly returns within the respective due dates and the audit report for assessment year 2009-10 was filed in January, 2011 and audit report, including the turnover mentioned therein, has been accepted by the Department.

(3.) The assessment, as provided under the Rajasthan Value Added Tax Act, 2003 (hereinafter referred to as "the RVAT Act, 2003"), is to be made under section 24, however, the stipulation is contained under sub-section (5) that no assessment order under this section (section 24) shall be passed after expiry of two years from the end of the relevant year, however, the Commissioner holds competence for reasons to be recorded in writing, to extend such time-limit by a period not exceeding six months. However, sub-section (6) which starts with non obstantive clause stipulates that where an assessment order is passed in consequence of or to give effect to any order of an appellate or revisional authority or a competent court, it shall be completed within two years of communication of such order to the assessing authority and the Commissioner further holds competence for reasons to be recorded in writing, to extend such time-limit by a period not exceeding six months.