TMI Blog2010 (10) TMI 939X X X X Extracts X X X X X X X X Extracts X X X X ..... lves in Form XX-B declarations, that should have been ensured by the petitioner at the time of purchase itself by atleast getting necessary initials of the concerned farmer in Form XX-B declaration itself in order to rule out the possibility of any other allegations of such corrections said to have bee made by the petitioner/assessee at a later point of time. Therefore, in the absence of any other acceptable material, the revision of the taxable turnover made based on such corrections found in Form XX-B declaration at the instance of the respondent cannot be faulted. We are not therefore, inclined to interfere with the addition of suppressed value of turnover to the extent of ₹ 1,28,466/- made by the Assessing Authority and confirmed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... X-B declarations, a notice for revising the assessment was issued to the petitioner. Thereafter, a revised order of assessment was passed on 25.11.1991. According to the respondent, the corrections found in Form XX-B declarations resulted in suppression of purchase of 14 bags of groundnut which were valued at a sum of Rs.1,28,466/-. While revising the taxable turnover by adding the above alleged suppression to the value of Rs.1,28,466/- an equal addition was made. The tax liability was therefore added on the additional value of Rs.2,56,932, for which a penalty at the rate of 150% was also levied apart from surcharge. The petitioner, having lost its case before the Appellate Assistant Commissioner as well as the Tribunal, has come forward wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... we are convinced that the action of the Assessing authority in having revised the turnover based on the corrections found in Form XX-B declarations cannot be faulted. We are convinced that though the quantities supplied and the nature of product supplied to the dealer has to be declared by the farmer in the second part of Form XX-B declaration, if there were any corrections found in regard to quantity supplied, it is for the petitioner to explain as to the genuineness of such corrections, as it will have consequential effect on the liability to tax. Therefore, if really such corrections were made as contended by the petitioner by the farmers themselves in Form XX-B declarations, that should have been ensured by the petitioner at the time o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom the concerned village were intended for sale to him as a Commission Agent and the dealer undertakes to pay the tax due on the purchase/sale in respect of the said goods. The signature of the registered dealer is to be affixed below the said declaration. Thereafter, a declaration by the Agriculturists transporting the goods has to be made in which the concerned agriculturist should declare that the goods transported were so transported in the vehicle by furnishing the register number, the name of the driver, the nature of goods transported, quantity and approximate value of the goods, the place from which it was transported, the destination to which it was transported, the signature of the driver or other persons in-charge of the goods a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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