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2011 (1) TMI 1288 - HC - VAT and Sales TaxOrder passed by the revisional authority under section 22A(ii) of the Karnataka Sales Tax Act, 1957, forfeiting the sales tax paid by the assessee to the Government and rejecting his request for refund of the wrongly collected amount challenged Held that:- The Commissioner secured the sales bills and sales particulars of other dealers who are dealing with the very same products before acting on the said documents. He issued one more notice to the assessee bringing to her notice the aforesaid material and calling upon her to show cause as to why the said material should not be taken into consideration. The said material compared with the returns filed by the assessee clearly demonstrate that the amount collected by the assessee is more than what they had collected inclusive of tax and therefore he was of the view that though in the sales bill and account book this tax component is not mentioned the amount which is received as sales consideration was inclusive of tax component. From the aforesaid material we are satisfied that the finding recorded by the Commissioner is based on legal evidence, in accordance with law and do not call for any interference. The right of appeal has to be worked out within the four corners of law. When the law provides for a statutory appeal against the order of the Commissioner it is not open to the assessee to contend that he should have a right of first appeal, second appeal or revision as provided against the assessment order and therefore we do not see any merit in the said contention. Appeal dismissed.
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