TMI Blog2006 (6) TMI 477X X X X Extracts X X X X X X X X Extracts X X X X ..... iable to pay sales tax under the Delhi Sales Tax Act to the tune of Rs. 1,50,97,500 and under the Central Sales Tax Act a sum of Rs. 9,90,000. A penalty of Rs. 2,000 was imposed in each case for not filing the returns. The assessment order was passed on the basis of best judgment . Petitioner had got issued 401 ST-35 forms, 148 ST-1 forms, 4 F forms, 5 C forms during the period of registration. The assessing officer, while passing assessment order on the basis of best judgment , considered the full value of these forms and assessed gross turnover of the petitioner at Rs. 30,29,40,000 for the Delhi Sales Tax Act and Rs. 9,90,000 for the Central Sales Tax Act, taking the value of each ST-1/ST-35 forms at Rs. 5,00,000 and C and F forms at Rs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Present writ petition has been filed by the petitioner, after the rejection of appeal by the Tribunal, praying for writ of certiorari for quashing/setting aside the order dated April 29, 2005 passed by the Additional Commissioner-III, Sales Tax, New Delhi, and also for quashing order dated November 16, 2005 passed by the Appellate Tribunal, Value Added Tax, New Delhi. A prayer is also made for issuance of mandamus directing the respondent to consider the statutory forms submitted by the assessee for the assessment year 1989-90. We have heard the counsel for parties and perused the record. As far as the maintainability of appeal before the Tribunal is concerned, section 43(1) of the Delhi Sales Tax Act is very clear. Proviso to section 43( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bmitted during hearing, by the petitioner with the assessing authority. While these forms kept were lying in the almirah of the assessing authority, he gave best judgment assessment ex parte holding that no forms had been filed before him. Admittedly forms were recovered from the assessing authority in the raid of the anti-corruption department. The Additional Commissioner instead of considering the effect of forms ST-1/35 and other forms which were recovered from almirah of the assessing authority, on the turnover and tax and to decide if the assessee was entitled to get the benefit of these forms or not, entered into an inquiry whether or not these forms were recovered by anti-corruption department from the almirah of the assessing auth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ional Commissioner was supposed to take into account the forms and supposed to exercise his power of revision in assessing turnover and tax payable and if the assessee was entitled for benefit of these forms or not. However, a bare reading of the order of the Additional Commissioner not only reflects his bias but shows that he was out to bail out his subordinate in the case of raid by anti-corruption department. Additional Commissioner was supposed to act fairly and without prejudice. His duty was not to pass a verdict in the matter of raid in favour of his departmental colleague who was seemingly involved in corruption, but to consider the assessment order in the light of ST-1/35 forms and other forms which were available to him. These f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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