BHATTER AND CO Vs. INSPECTOR OF COMMERCIAL TAXES BUREAU OF INVESTIGATION
SALES TAX TRIBUNAL
Bhatter And Co
Inspector Of Commercial Taxes Bureau Of Investigation
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M.K. Kar Gupta, (Technical Member) -
(1.) IN this application under Section 8 of the West Bengal Taxation Tribunal Act, 1987, the applicant has prayed for an order setting aside two notices both dated April 24, 1998 issued by the Assistant Commissioner, Commercial Taxes, Posta Bazar Charge, for examination of the books of accounts and records of the applicant for the purpose of assessment for the period of four quarters ending March 31, 1995.
(2.) THE applicant's case is that it filed an application before this Tribunal challenging a search and seizure made by the Inspector, Commercial Taxes, Bureau of Investigation (respondent No. 1) at the office of the applicant as well as at the residence of the partner of the applicant. In that application the order passed by the Additional Commissioner, Commercial Taxes, West Bengal, granting sanction for retention of the seized records till October 30, 1997 was also challenged. The said petition has already been heard by this Tribunal but the judgment has not yet been delivered. The applicant, in the meantime, filed another application, being Case No. RN -167 of 1997, before this Tribunal challenging a notice dated May 15, 1997 issued by respondent No. 4 (Assistant Commissioner, Commercial Taxes, Posta Bazar Charge) under Section 20A of the Bengal Finance (Sales Tax) Act, 1941 asking the applicant to show cause why a penalty to the extent of Rs. 2 crore should not be imposed for furnishing incorrect statements of turnover in the returns for the periods four quarters ending March 31, 1995. The application No. RN -167 of 1997 was disposed of by this Tribunal by its judgment dated April 22, 1998 where the notice dated May 15, 1997 issued by the respondent No. 4 was set aside.
(3.) RESPONDENT No. 4 by two notices both dated April 24, 1998, directed the applicant to produce the books of accounts and other records for the purpose of assessment for the periods four quarters ending March 31, 1995. In one of such notices the applicant was directed to appear at the Salt Lake Office of the respondent No. 4 on April 29, 1998 and by the other notice he was directed to appear before the office of Shri A.R. Mia, Assistant Commissioner, Commercial Taxes, Bureau of Investigation, at No. 10, Madan Street, on April 28, 1998.;
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