LAXMI NARAYAN TRADING COMPANY Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) These writ petitions are directed against show cause notices issued by the Assistant Commissioner (Anti Evasion), Department of Commercial Taxes, Sriganganagar, initiating the proceedings against the petitioners-assessees under the provisions of Sec. 25, 18, 55 and 61(2) of Rajasthan Value Added Tax Act, 2003 (for short "the VAT Act").

(2.) Since all these writ petitions are based on similar facts and involve identical questions, were heard together and are being disposed of by this common order. For convenience the facts of S.B.C. Writ Petition No. 12985/18 are taken into consideration as a lead case.

(3.) The petitioner, a proprietorship concern, is a dealer registered under the provisions of the VAT Act. A survey was conducted by the Assistant Commercial Taxes Officer, Anti Evasion, Ward I of the place of business of the petitioner under the provisions of Sec. 75 of the VAT Act. During the survey, the petitioner-assessee did not produce the books of account and therefore, vide notice dtd. 25/4/16 issued by the said authority the petitioner was directed to produce sale and purchase vouchers, bilties, books of account, bank transaction statement, VAT declarations etc. from the date of registration of the business concern till the date of survey. The said notice was followed by notices dtd. 11/5/16, 20/5/16 and 13/11/17.