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2015 (3) TMI 555 - HC - VAT and Sales TaxAssessment in absence of forms 'C' and 'F' that have been produced subsequently - Rejection of request of Re-opening of the assessment - Held that:- The assessing officer cannot deny the request to re-open the case of the petitioner that higher rate of tax, than that has been prescribed under section 8(1), has been levied in the absence of forms 'C' and 'F' that have been produced subsequently. The authority shall not deny the request of the petitioner for re-opening the final assessment and only thing he has to consider is as to whether sufficient cause for re-opening the assessment or not. That apart, there is no proposal for levying penalty and the authority has proceeded to impose the penalty and notice informing the same was also. - The petitioner is also supported by the decision of this court in VISPRO FOUNDRY ENGINEERS LIMITED v. COMMERCIAL TAX OFFICER, ADYAR ASSESSMENT CIRCLE, MADRAS. (1990 (12) TMI 302 - MADRAS HIGH COURT). Therefore, the petitioner's request that the respondent shall consider the declaration under forms 'C' and 'F' covering the transactions to the extent of ₹ 18,22,54,687/- may be looked into by the authorities concerned. Since the authority has not taken into consideration the forms and that there was no proposal to levy penalty which has been done without giving opportunity to be petitioner and that the provisions mentioned supra clearly contemplate that an opportunity should be given to the petitioner. - Decided in favour of assessee.
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