TMI Blog2004 (4) TMI 548X X X X Extracts X X X X X X X X Extracts X X X X ..... od September 30, 1983 was completed by the Superintendent of Taxes, Unit-D, Guwahati, under section 9(3) of the Assam Finance (Sales Tax) Act, 1956 on March 15, 1984. Thereafter, the Deputy Commissioner of Taxes, Guwahati, Zone-C, vide letter dated December 1, 1997 issued show cause notice to the petitioner for the following effect: No. GE/Zone-C/569/97-98/1,001 dated December 1, 1997 To M/s. Mechfield Industries, Paltanbazar, Guwahati. Sub: Notice under section 36 of the Assam General Sales Tax Act, 1993 for the periods ending September 30, 1981, March 31, 1982, September 30, 1982, March 31, 1983 and September 30, 1983. Whereas it has been considered that the assessment orders passed by the Superintendent of Taxes for the peri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... September 30, 1983 was completed on March 15, 1984. A copy of the said order is available as annexure 1 in this petition. 4.. Section 36(1) of the Assam General Sales Tax Act, 1993 reads as follows: "36(1) The Commissioner may call for and examine the records of any proceeding under this Act and if he considers that any order passed therein by any person appointed under sub-section (1) of section 3 to assist him is erroneous insofar as it is prejudicial to the interests of the Revenue, he may, after giving the dealer or the person to whom the order relates an opportunity of being heard and after making or causing to be made such enquiry as he deems necessary, pass such order as the circumstances of the case justify, including a order en ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to preserve the books of account till the period of eight years from the date of assessment or the date of final disposal. 6.. The rules 61 and 62 of the Assam Sales Tax Rules, 1947 also contain similar provisions for preserving the accounts for a period of eight years only. 7. In the present case, the assessment was made under section 9(3) of the Assam Finance (Sales Tax) Act, 1956 and under section 12 of the said Act which has been repealed on July 1, 1993. The rectification of the orders could have been done within a period of three years under section 12 of the repealed Act. Further, under section 11 of the repealed Act even in the case of evasion and escape, the Commissioner had the jurisdiction to issue notice and reopen the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no adverse inference can be drawn against him by the reassessing or revising authority nor can such authority in suo motu revision or reassessment proceedings cancel, withdraw or disallow any deduction or exemption allowed to him in his assessment proceedings on the strength of such documents produced in the course of his assessment proceedings or in appeal or revision proceedings arising therefrom. There is no statutory obligation on a dealer to so preserve these documents, and to hold otherwise on the grounds of an implied obligation or as a rule of prudence would run counter to commonsense and notions of justice, equity and good conscience." 9.. In view of the specific provisions under the Assam Finance (Sales Tax) Act, 1956 since repe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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