Debangsu Basak, J. - (1.) The petitioners claim that the audit proceedings are barred by limitation.
(2.) Learned advocate for the petitioners draws the attention of the Court to the audit notice. He submits that, after an audit of accounts was undertaken, it was sought to be extended by a writing dated December 5, 2014. The audit was not completed within the extended period. The audit report was not served upon the petitioner. He refers to the affidavit-in-opposition and submits that, there is no proof of receipt of the audit report by the petitioner. At best there is a proof of despatch. Even such document is suspect. He relies upon Section 43(4) of the West Bengal Value Added Tax, 2003 (hereinafter referred to as the Act of 2003) and submits that, the time period specified therein an audit of accounts is six months with a further extention of six weeks to be granted by the Commissioner. In the instant case, the extention was granted on December 5, 2013 for six months from January 14, 2014. The audit was not completed within July 13, 2014. He refers the affidavit-in-opposition and submits that, even if the audit report is taken on its face value, the same is beyond the period prescribed. He relies upon (Government Wood Works vs. State of Kerala, 1988 69 STC 62), (Bachhittar Singh vs. The State of Pubjab, 1963 AIR(SC) 395) and an unreported judgment and order dated January 20, 2015 passed by the Division Bench in AST 420 of 2014 with CAN 11620 of 2014 (Calcutta Chromotype Private Limited vs. The Deputy Commissioner, Commercial Taxes in support of his contentions.
(3.) Learned Additional Advocate General appearing for the respondents submits that, the audit was completed within the extended period as statutorily permissible under Section 43(4) of the Act of 2003. He draws the attention of the Court to the audit report and submits that, the audit is dated July 10, 2014. Therefore, there is no infirmity in the audit report. He draws the attention of the Court to the Government Wood Works (supra) and submits that, an audit report can be communicated subsequent to the passing of the same. In the present case, the audit report was passed within the statutory time and was communicated subsequently.;