Decided on September 30,2010

Sri Krishna Enterprises Appellant
Commercial Tax Officer, Asansol Charge And Others Respondents


DEB KUMAR CHAKRABORTI, J. - (1.)BY this application under section 8 of the West Bengal Taxation Tribunal Act, 1987, the petitioner has assailed the revisional order dated April 22, 2009, passed by the Additional Commissioner of Commercial Taxes, Durgapur Zone, confirming the order of appeal passed by the Assistant Commissioner, Commercial Taxes, Asansole Circle, on February 21, 2007 in confirming the order of assessment dated June 28, 2005 made by the Commercial Tax Officer, Asansole Charge, relating to the period from August 13, 2002 to March 31, 2003, under section 45(1) of the West Bengal Sales Tax Act, 1994. The facts of the case in nut -shell is that the petitioner is a partnership firm registered under the Indian Partnership Act, 1932, having its place of business at Radhanagar Road, Burnpur, Burdwan. The dealer is registered under the West Bengal Sales Tax Act, 1994 as a reseller of "slag" used in cement industry. The petitioner filed returns for the period from August 13, 2002 to March 31, 2003. The assessing officer initiated assessment proceedings for the period in question on November 19, 2004. Thereafter, the hearing of the assessment proceedings was refixed on March 1, 2005. None appeared on that day. The assessing officer, respondent No. 1, completed the assessment ex parte on June 28, 2005, estimating the gross turnover at Rs. 10,00,000 to the best of his judgment against the disclosed gross turnover to Rs. 6,10,624. An additional dues of Rs. 1,40,348 was raised by issuing a demand notice in from 30. The petitioner filed appeal before the Assistant Commissioner, Commercial Taxes, Asonsole Circle, against the impugned assessment order.
(2.)The Assessment Commissioner, Commercial Taxes, Asonsole Circle, respondent No. 2, confirmed the impugned assessment order by his ex parte order dated February 21, 2007. Thereafter, the petitioner filed a revision application before the Additional Commissioner, Commercial Taxes, Durgapur Zone, respondent No. 3. But the revisional authority has also confirmed the order of the authority below by his ex parte order dated April 22, 2009. Being aggrieved the petitioner has filed this revision application before this Tribunal.
(3.)MR . S. Choraria, learned advocate of the petitioner, has alleged that no adjournment card fixing the date of hearing on March 1, 2005, was served upon the petitioner. As such, there was no scope for the petitioner to appear before the assessing authority on the final day of hearing. The learned advocate has argued that when the assessing officer completed the assessment on June 28, 2005, that is, after 3 (three) months from the last date of hearing, the assessing officer could have grant one more opportunity of being heard on intimation thereof to the petitioner. The learned advocate has also assailed the merit of the assessment on the grounds : (1) that the enhancement of gross turnover is too high against the disclosed gross turnover, (2) that when the entire purchases were made from out side West Bengal, the determination of TS PP at Rs. 50,000 is without basis and arbitrary, (3) the petitioner paid tax of Rs. 63,814, but credit was allowed only for Rs. 44,314. The learned advocate has also assailed the determination of interest and levy of penalty.

Click here to view full judgement.
Copyright © Regent Computronics Pvt.Ltd.