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2011 (12) TMI 465 - HC - VAT and Sales TaxSections 11 and 69 of the Assam Value Added Tax Act, 2003 and rule 10 of the Assam Value Added Tax Rules, 2005 seeked to be void - Held that:- No interference is called for under article 226 of the Constitution, at this stage.As regards the issue of validity of rule 39 referable to section 69(2) is concerned, we do not find any illegality therein. The provisions of section 69(2) and rule 39(1) only require production of documentary evidence of payment of tax with a declaration from the sub-contractor. There can be no difficulty in giving documentary evidence of tax or a declaration from the sub-contractor. No doubt the format of declaration has not been prescribed but in absence thereof, declaration from sub-contractor giving relevant particulars to connect the payment of tax to the turnover can certainly be furnished. The judgments relied upon do not help the petitioner. As regards the plea of arbitrariness of the order of assessment, it is of the view that the petitioner has the alternative remedy of raising all contentions against the said order before the concerned departmental authority in a statutory appeal. W.P. dismissed.
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