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TMI Blog2010 (3) TMI 1016X X X X Extracts X X X X X X X X Extracts X X X X ..... e notice was issued to the assessee. The assessee remained unsuccessful to prove the genuineness of the declaration despite adequate opportunities. Then the revisional authority confirmed the demand of tax and imposed a penalty under section 10(7) of the Act, vide order dated June 27, 2001 (annexure P2). Aggrieved by the order (annexure P2), the assessee filed a revision petition, which was accepted by the Sales Tax Tribunal and the case was remanded to the revisional authority for passing a fresh order, after making appropriate enquiry, vide order dated July 8, 2002 (annexure P4). In pursuance of the remand order, again adequate opportunities were granted to the assessee to explain as to why tax on sales on wrong declaration be not levie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax on account of deductions allowed against ST-XXII forms, which could not be allowed as deductions under section 5(2)(a)(ii) of the Act, was maintained, vide order dated June 9, 2008 (annexure P10). The assessee still did not feel satisfied with the impugned order (annexure P10) and filed the present revision. Having heard the learned counsel for the petitioner and having gone through the record, we are of the considered opinion that this is a case of misuse of process of law by the assessee. A bare perusal of the record would reveal that originally, the revisional authority confirmed the demand of tax and imposed the penalty under section 10(7) of the Act as back as on June 27, 2001 vide order (annexure P2). In the wake of re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... b [1978] 41 STC 360 and Ram Pal Madan Gopal, Chaura Bazar, Ludhiana v. Punjab State [1968] 22 STC 79 at all applicable to the facts of this case. In Gopiram Bhagwandass's case [1971] 28 STC 322 (SC), it was observed that: "Where the dealers to whom the assessee had made sales were duly registered, the registration number was shown against the name of each dealer and they had given the requisite declaration, the question whether, in the event of the purchasing dealers being found to be bogus and fictitious persons, the assessee would lose the benefit of the deductions claimed by him is not one of fact but one of law." Sequelly, in Sons Knitwears' case [1998] 109 STC 251 (P&H), the applicant, a dealer registered under the Punjab Ge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant entirely for a different purpose and gives a sort of immunity to a dealer that third parties may not start probing into his affairs on the basis of returns filed by him; (ii) that since the petitioner was not allowed an opportunity to proving its case on account of the fact that the documents, copies of which it was entitled to receive, were withheld from it, the order of reassessment was illegal in the eyes of law. If the Department could not effect service on those dealers, whose affidavits were the basis for the reassessment proceedings, it was not open to the Department to insist that the petitioner should get their service effected on receipt of dasti summonses from the Department. The Department could not press into service its o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons in the cases of M/s. Amar Die Steel Co., Ludhiana RC No. 45090814 for Rs. 26,78,477, Mrs. Jatindra Auto Ludhiana RC No. 45517419 for Rs. 90,300 and M/s. Naveen Mechanical Works Ludhiana RC 45101214 for Rs. 11,10,581, etc., were not on prescribed forms ST-XXII, issued by the AETC, Ludhiana to those firms. It was also reported that registration No. of M/s. Atul Steel Industries had already been cancelled and declaration forms were not issued to that dealer by Assessing Authority, Ludhiana. Therefore, ST-XXII forms submitted in respect of Rs. 49,33,358 were not genuine. Thereafter, the assessee was charged tax in respect of ST-XXII forms to that extent and penalty was also imposed on account of bogus and ingenuine forms. As indicated ear ..... X X X X Extracts X X X X X X X X Extracts X X X X
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