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2012 (1) TMI 148 - PUNJAB AND HARYANA HIGH COURTRetention of slip pad beyond the period prescribed under the statute - tax and penalty imposed - Held that:- The slip pad on which reliance had been placed for assuming Uchanti sales on which tax of ₹ 6,58,731 and penalty of ₹ 13,17,462 has been imposed, could have been passed after providing an opportunity to the petitioner to explain the entries in the slip pad. Learned State counsel was unable to demonstrate that the order dated June 13, 2011 passed by the Revenue, was after providing a copy of slip pad which had been seized during the inspection on December 27, 2010. Learned State counsel was also unable to justify that the defendant had legally kept the slip pad after the expiry of statutory period prescribed under the Act for its retention. Furthermore, the petitioner had filed the returns and the order was passed without discussing the deductions claimed in the returns and the input-tax claims made therein. Since the action of the authority was in violation of principles of natural justice without affording proper opportunity, the plea of alternative remedy raised by the learned State counsel, in the facts and circumstances, loses its significance. Accordingly, order dated June 13, 2011 (annexure P4) is quashed and the matter is remitted to the appropriate authority to pass a fresh order in accordance with law. However, the learned State counsel was unable to justify retention of seized documents beyond the period of 60 days.
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