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2009 (10) TMI 860 - HC - VAT and Sales TaxBest judgment assessment - Held that:- We opine that the assessee may be otherwise liable to pay the tax as quantified and determined by the revisional authority. The tax as quantified and determined by the revisional authority if has not yet got time-barred and the appellant was liable to pay this amount by way of tax to the State and the respondents are serious about ensuring that, definitely they can do that; in fact it is their duty but that can be achieved only if the respondents, the officials of the Commercial Tax Department take care to follow the statutory provisions at least now and not to act in a negligent and careless manner as had been done hitherto. We are also surprised about the manner in which the Additional Commissioner has chosen to exercise his revisional powers to set aside the order of the appellate authority which was undoubtedly a correct order for the reason of the original authority not having jurisdiction to pass the best judgment assessment order.
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