TMI Blog2011 (1) TMI 1259X X X X Extracts X X X X X X X X Extracts X X X X ..... ures, in absence of any valid material the petitioner need not be relegated to avail of the alternative remedy of statutory appeal before the Tribunal. Appeal allowed. - 7207 of 2009 - - - Dated:- 12-1-2011 - DOSHIT R.M. C.J. AND JYOTI SARAN, J. JUDGMENT:- The judgment of the court was delivered by R.M. DOSHIT C.J. This petition filed under article 226 of the Constitution arises from the order dated May 2, 2006 made by the Assistant Commissioner of Commercial Taxes, Bettiah under section 32(1) of the Bihar Value Added Tax Act, 2005 (hereinafter referred to as, the 2005 Act ), confirmed in appeal by the Joint Commissioner of Commercial Taxes (Appeal), Tirhut Division, Muzaffarpur on May 19, 2006 and further confirmed by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tions without any evidence supporting his finding of concealment. The order made by the assessing officer was confirmed by the appellate officer. The challenge to the appellate order before the Commissioner of Commercial Taxes, Bihar also failed. Therefore, the present petition. The learned advocate Mr. Sanjay has challenged the order of the Commissioner of Commercial Taxes. He has submitted that the orders made by the authorities below are based on presumptions and surmises. Unless there were independent evidence in favour of the finding that the petitioner had concealed certain purchases, the authorities below could not have recorded the finding of concealment against the petitioner nor could they have drawn an assessment order or i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of such entries. Unless such entries were verified and found to be true there could not have been an inference or presumption of the petitioner having concealed the alleged transactions. Though the petitioner did deny the alleged transactions the assessing officer did not take trouble to verify the concerned entries, to find out independent material to prove that the petitioner had indeed concealed certain transactions with a view to avoiding payment of taxes under the 2005 Act. In absence of any independent material gathered by the assessing officer, the assessing officer could not have proceeded against the petitioner under section 32(1) of the 2005 Act. The order of the assessing officer was made on the basis surmises and conjectures a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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