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TMI Blog2009 (10) TMI 841X X X X Extracts X X X X X X X X Extracts X X X X ..... or the period April 1, 1999 to March 31, 2000 and in W. P. No. 5874 of 2008 the petitioner has challenged the assessment order dated January 29, 2007 (annexure P7), as affirmed by the revisional order dated June 16, 2008 passed under the Madhya Pradesh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 (for shot, "the Entry Tax Act") for the period of April 1, 1999 to March 31, 2000. Both the writ petitions are on the same facts and grounds, therefore, disposed of by a common order. The case of the petitioner is that it is a registered firm constituted for the purpose of business of purchase and sale of vanaspati ghee and it obtained the import/export licence from the Government with a view to import vanaspati ghee from Nepal. Undi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... old by the petitioner, therefore, he cannot be held to pay commercial tax as well as entry tax on the alleged turnover, as assessed by the assessing authority. He submitted that the order of assessment is based upon the information collected behind his back and the burden has wrongly been placed on him. As against this, learned counsel appearing for the respondents submitted that the assessing as well as revisionary authority, on the basis of the material collected by them have rightly assessed the turnover of the petitioner and levied entry tax and commercial tax. He further submitted that the entire material was disclosed to the petitioner in pursuance of earlier remand order and no error has been committed by the authorities in placing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Indore also. On the basis of the correspondence between the revisional Deputy Commissioner, Commercial Tax, Ujjain and incharge Deputy Commissioner, Commercial Tax, Bihar, he found that this vanaspati ghee was transported from Nepal through Muzaffarpur. The trucks, which were captured by officers of Bihar in respect of them, the concerned unit of Madhya Pradesh made admission. The revisional authority found that the petitioner and other two local dealers were involved in the import of vanaspati ghee in the similar manner. In the original record for some of the imports, which have been admitted by the petitioner, the invoice and other details are on record and in respect of the disputed turnover, the vehicle number, quantity of vanaspati g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessing authority and the revisional authority on the basis of all these material have found that the petitioner had imported the vanaspati ghee in question and on the basis of the material so collected they had fixed the liability of entry tax and commercial tax on the petitioner. The petitioner has challenged the impugned orders on the ground that the material relied upon by the assessing authority was not disclosed to the petitioner, but the record indicates that the assessing authority had earlier passed the assessment order dated January 17, 2003, which was challenged by the petitioner before the revisional authority and the order of assessment was set aside by the revisional authority by order dated January 27, 2004, finding that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... allegedly clandestinely brought the goods in the State, after importing it from neighbouring country, it may not be possible to collect the direct evidence of the entry or sale of goods. The petitioner in the writ petition does not dispute that some quantity of vanaspati ghee was imported by him. He also does not dispute that the vanaspati ghee was imported on the basis of the import licence issued to the petitioner, but his plea is that his agent misused the import licence issued in the name of the petitioner. When the petitioner had raised such a plea, it was necessary for him to adduce some evidence in support of his plea to escape the liability of commercial tax and entry tax which he failed to do. The petitioner admits that the vanasp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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