- (1.) The petitioner Hindustan Zinc Limited has filed the present writ petition against the assessment order dtd.22.9.2009 for The assessment year 2006-2007 (1.4.2006 to 31.3.2007) by Assistant Commissioner, Commercial Taxes, Special Circle, Udaipur under Section 9 of the Central Sales Tax Act, 1956 read with Sections 24, 55, 58, 61 and 73 of the VAT Act, 2003 and Rule 19 of the VAT Rules, 2006. The writ petition contains the following prayers: It is, therefore, prayed that the present Writ Petition may kindly be allowed and by an appropriate order or direction- (i) the impugned Assessment Order dated 22/9/2009 (Annexure 8) passed by the Respondent No.2 may be quashed and set-aside. (ii) it may be declared that the Respondent No.2 erred in rejecting the Statement of Purchases (VAT-07 & 8) filed in soft copy. (iii) Any other order or direction which this Hon'ble Court deems just and proper may also be passed.
(2.) The learned counsel for the petitioner, Mr. Dinesh Mehta submitted that in view of Rule 19 of the Rajasthan VAT Rules, 2006 as it existed during the relevant period and which is reproduced hereunder, did not prohibit filing of soft copy in electronic mode of form no. VAT-07, 08 and 09 which were filed by the assessee -Company on 16.10.2006 for the first quarter, 30.11.2006 for the second quarter, 28.2.2007 for the third quarter and 31.5.2007 for the fourth quarter. He submitted that even a hard copy thereof was submitted in pursuance of notice issued by the assessing authority on 27.1.2009. However, rejecting furnishing of soft copy, the Assessing Authority ignored these forms which contained details of purchases and sales of registered dealer till then to exercise the option under Sub-Section (2) of Section 3 or Section 5 of the Act as provided in Rule 19. Rule 19 of the Rajasthan VAT Rules of 2006 as it existed prior to its substitution completely w.e.f. 1.4.2011 vide notification No. F.12(25) FD/Tax/11-145, dated 9.3.2011 and as it existed in the statute book at the relevant point of time reads as under: 19. Returns.? (1) The return referred to in subsection (1) of section 21 of the Act, shall be submitted by a dealer in form VAT-10 for each quarter within thirty days of the end of the quarter, other than the following class of dealer: (i) who has opted for payment of tax under subsection (2) of section 3 or section 5 of the Act or under a notification issued under sub-section (3) of Section 8 of the Act: or (ii) whose annual tax liability [(output tax + purchase tax+reverse tax) including liability under central Sales Tax, 1956] was Rupees twenty thousand or less in the immediately preceding year. However, where a dealer files return electronically along with the requisite documents or submits the same in the soft copy to the Department and informs his assessing authoirty or the officer authorised by the Commissioner, his intention to file monthly returns, he may file monthly returns within twenty days of the end of the month. Explanation.? Quarter means the period of three months ending on 30th June, 30th September, 31st December and 31st March. (1A) Every dealer other than those who:- (i) has opted for quarterly assessment under sub-section (2) of section 23 of the Act; or (ii) has opted for payment of tax under sub-section (2) of section 3 or section 5 or under a notification issued under sub-section (3) of section 8 of the Act; or (iii) has filed audit report under sub-section (1) of section 73 of the Act, shall file, within nine months from the end of the relevant financial year, an annual return in form VAT-10A. (2) The return referred to in sub-section (1) of section 21 of the Act, shall be submitted by a dealer who has opted for payment of tax under subsection (2) of section 3 or section 5 of the Act or section 5 or under a notification issued under subsection (3) of section 8 of the Act, in Form VAT11, for the year within ninety days of the end of the year and shall be accompanied with treasury receipt(s) /bank challan(s) of authorized bank as a proof of deposit of tax under section 20 of the Act and shall be signed and verified by the dealer himself or his business manager. (3) The return required to be filed, under sub-rule (1), by a registered dealer shall accompany.? (a) treasury receipt(s) bank challan(s) of authorized bank as a proof of deposit of tax; (b) statement of purchases in Form VAT -07A; and (c) statement of sales in Form VAT -8A; and shall be signed and verified by the dealer himself or his business manager. If any of the above is not enclosed with the return, it shall be deemed to be a case of non-filing of return. (3A) Every dealer other than those who:- (i) has filed audit report under sub-section (1) of section 73 of the Act; or (ii) has filed annual return in form VAT-10A shall submit, the trading account and in case of manufacturer, trading and manufacturing account and the profit and loss account within nine months of the end of the year. (4) The dealer shall file the return to his assessing authority or in the Taxpayers Service Office in whose area of operation, his principal place of business is situated, personally or through registered post. (5) Where a dealer has more than one place of business, he shall include in the return, the turnover of the principal place of business as well as the turnover of all other places of business and shall file such return in accordance with sub-rule (4). (6) Where a dealer discovers any omission or error in any return other than annual return furnished by him, he may furnish a revised return at any time prior to the due date for filing of the immediately succeeding return or receipt of the notice under sub-section (1) of section 24 of the Act, whichever is earlier. However, where a dealer has not opted for quarterly assessment under sub-section (2) of Section 23, he may furnish such revised return prior to the furnishing of the annual return in form VAT-10A or receipt of the notice under sub-section (1) of Section 24, whichever is earlier (7) Notwithstanding anything contained in this rule, any dealer or class or dealers as may be specified by the Commissioner, shall file the return referred to in sub-section (1) of section 21 of the Act, electronically in the manner as provided in Rule 19A of the said rules. (Sub-Rule (7) inserted in Rule 19 by Rajasthan VAT (Seventh) Amendment Rules, 2008 notified vide notification No. F.12(114)FD/Tax/07-61 dtd.29.8.2008) Rule 19A of the Rajasthan VAT Rules, 2006 prior to its substitution by Notification No. F.12(25)FD/Tax /11145 dated 9.3.2011 w.e.f. 1.4.2011 applicable to the present period involved in this case read as under: 19A. Electronic filing of return.-(1) Notwithstanding any thing contained in rule 19, the return referred to in sub-section (1) of section 21 of the Act, may be submitted by a dealer electronically in Form VAT-10 through the official web-site of the Department for each quarter within forty five days of the end of the quarter other than the following class off dealer: (i) who has opted for payment of tax under subsection (2) of section 3 or section 5 of the Act or under a notification issued under sub-section (3) of Section 8 of the Act: or (ii) whose annual tax liability [(output tax + purchase tax+reverse tax) including liability under CST Act, 1956] was Rupees twenty thousand or less in the immediately preceding year. However, where a dealer has opted for payment of tax under sub-section (2) of section 3 or section 5 or under a notification issued under sub-section (3) of section 8 of the Act; may submit return electronically in form VAT-11 through the official web-site of the Department, within one hundred and five days of the end of the year. Explanation.? Quarter means the period of three months ending on 30th June, 30th September, 31st December and 31st March. (1A) Every dealer other than those who:- (i) has opted for quarterly assessment under sub-section (2) of section 23 of the Act; or (ii) has opted for payment of tax under sub-section (2) of section 3 or section 5 or under a notification issued under sub-section (3) of section 8 of the Act; or (iii) has filed audit report under sub-section (1) of section 73 of the Act, shall file, within nine months and fifteen days from the end of the relevant financial year, an annual return in form VAT-10A. (2) The return required to be filed, under sub-rule (1), by a registered dealer shall accompany.? (a) treasury receipt(s) / bank challan(s) of authorized bank as a proof of deposit of tax; (b) statement of purchases in Form VAT -07A; and (c) statement of sales in Form VAT -8A; and the copy of such return(s) generated through official Web-Site of the Department shall be verified by the dealer himself or his business manager by affixing his signature on and shall be submitted to his assessing authority or the officer authorized by the Commissioner, within fifteen days of the last date for filing of such return(s), failure to do so shall be deemed to be a case of non filing of return(s). However, where a dealer files returns along with the requisite enclosures electronically by affixing his digital signatures, he would not be required to submit the computer generated copy of return so electronically filed. (3) Every dealer other than those who:- (i) has filed audit report under sub-section (1) of section 73 of the Act; or (ii) has filed audit report under sub-section (1) of Section 73 of the Act; or (iii) has filed annual return in form VAT-10A shall submit, the trading account and in case of manufacturer, trading and manufacturing account and the profit and loss account within nine months of the end of the year. (4) The registered dealer filing return electronically in Form VAT-11 shall also submit, in the prescribed period for filing of return, proof of deposit of tax in case the payment is not made electronically. (5) Where a dealer has more than one place of business, he shall include in the return, the turnover of the principal place of business as well as the turnover of all other places of business. He shall also furnish the details of turnover of each place of business in Form VAT-13. (6) Where a dealer discovers any omission or error in any return other than annual return furnished by him, he may furnish a revised return at any time prior to the due date for filing of the immediately succeeding return or receipt of the notice under sub-section (1) of section 24 of the Act, whichever is earlier. However, where a dealer has not opted for quarterly assessment under sub-section (2) of Section 23, he may furnish such revised return prior to the furnishing of the annual return in form VAT-10A or receipt of the notice under sub-section (1) of Section 24, whichever is earlier
(3.) The Assessing Authority in the impugned assessment order dtd.22.9.2009 has rejected the said contention of the assessee as under:;