TMI Blog2010 (7) TMI 888X X X X Extracts X X X X X X X X Extracts X X X X ..... ceedings under section 21 of the Act and file the necessary reply. Writ failed. - Writ Petition No. 518 of 2010 - - - Dated:- 13-7-2010 - RAJES KUMAR AND BHARATI SAPRU , JJ. The judgment of the court was delivered by RAJES KUMAR J. By means of the present writ petition, the petitioner is challenging the validity of the notice under section 21 of the U.P. Trade Tax Act, dated March 20, 2010 issued by the Deputy Commissioner, Commercial Tax, sector 12, Meerut Zone, Meerut, under the Central Sales Tax Act. In the present petition, the petitioner is seeking the following reliefs: (1) Certiorari quashing the order dated March 20, 2010 (enclosed as annexure 6 to the writ petition) passed by the Additional Commissioner, Commercia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble to be quashed. The writ petition was entertained only on this ground and learned standing counsel was directed to file a counter-affidavit. Counter and rejoinder affidavits have been exchanged and the pleadings are complete. With the consent of learned counsel for the parties, the writ petition has been heard finally at the stage of admission itself and is being disposed of. The brief facts giving rise to the present writ petition are that the petitioner is a private limited company incorporated under the Companies Act, 1956 having its registered office at 104, Ashoka Estate, Barakhamba Road, New Delhi. The petitioner has its corporate office at Gurgaon, in the State of Haryana. There are various units situate in different parts of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l assessment order. However, a proposal has been sent by the assessing authority to the Additional Commissioner for approval to initiate the reassessment proceeding beyond the normal period of limitation. The proposal was sought mainly on the ground that in form F several columns were incomplete, still the claim of stock transfers have been accepted and the finding that no defect has been found was recorded without examining each and every form individually. The Additional Commissioner issued show-cause notice on February 26, 2010. The petitioner filed its reply to the show-cause notice and after giving opportunity of hearing, the Additional Commissioner, Grade I, Commissioner Taxes, Meerut Zone, Meerut passed an order dated March 20, 2010 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of proceeding under section 21 of the Act was justified, inasmuch as the proceeding under section 21 of the Act can be initiated in a case if wrong exemption has been allowed. We have considered the rival submissions and gone through the various documents. Section 21 of the Act read as follows: 21. Assessment of tax on the turnover not assessed during the year. (1) If the assessing authority has reason to believe that the whole or any part of the turnover of the dealer, for any assessment year or part thereof, has escaped assessment to tax or has been under-assessed or has been assessed to tax at a rate lower than that at which it is assessable under this Act, or any deductions or exemptions have been wrongly allowed in respect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the stock transfer. The apex court in the case of India Agencies (Regd.), Bangalore v. Additional Commissioner of Commercial Taxes, Bangalore reported in [2005] 139 STC 329; [2005] 1 JT 16 held that the form should be a valid form in accordance with the Rules. If the form is not in accordance with rules, the benefit cannot be allowed. Thus for the claim of exemption, the form should be completely filled. There is no independent finding in respect of each and every form that they were duly filled and in accordance with law. In the proposal sent by the assessing authority for obtaining the approval from the Additional Commissioner one of the grounds was that form F were not completely filled. On the basis of the said approval, the notice w ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
