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2008 (12) TMI 687 - HC - VAT and Sales TaxWhether a dealer is entitled to be supplied with the materials intended to be used against him in the assessment proceeding for his rebuttal? Whether, on the facts and in the circumstances of the case, the assessing officer is justified in insisting upon production of books of account for verification before issuing certified copies of the seized documents, i.e., three written slips and thirty-six written pages of the diary seized from the business premises of the petitioner during surprise inspection? Held that:- A dealer is entitled to be supplied with the materials intended to be used against him in assessment proceeding for rebuttal and the dealer's explanation with regard to those materials is bound to be considered by the assessing officer in the assessment order either accepting or rejecting the same. We make it clear that where in the course of inspection the inspecting officer seizes incriminating materials as well as regular books of account from the business premises of a dealer, the assessing officer or the inspecting officer shall supply copies of the seized regular books of account and incriminating material(s) to the dealer if he asks for the same before asking the dealer for furnishing his explanation in connection with any proceeding under the OVAT Act.Since the learned counsel for the petitioner submits that he has already appeared before the assessing officer with books of account, we direct the assessing officer to verify the books of account of the relevant years with reference to the seized materials and the report. While doing so he will confront the report and the seized materials to the petitioner and record a preliminary statement with regard to such verification.
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