TMI Blog2011 (12) TMI 465X X X X Extracts X X X X X X X X Extracts X X X X ..... the format of declaration has not been prescribed but in absence thereof, declaration from sub-contractor giving relevant particulars to connect the payment of tax to the turnover can certainly be furnished. The judgments relied upon do not help the petitioner. As regards the plea of arbitrariness of the order of assessment, it is of the view that the petitioner has the alternative remedy of raising all contentions against the said order before the concerned departmental authority in a statutory appeal. W.P. dismissed. - W.P. (C) No. 5854 of 2010 - - - Dated:- 21-12-2011 - GOEL A.K. C.J. AND SARMA C.R. J. For the Appellant : N. Venkatraman, Senior Advocate, A. Todi and A. Nath For the Respondents : K.N. Choudhury, Additional A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 93] 1 SCC 364 pages 45 to 47. Reassessment was permissible under section 40 of the Act when there was escapement of tax as in the present case, in the manner mentioned in the notice of reassessment. We have heard Mr. N. Venkatraman, learned counsel appearing for the petitioner, and Mr. K.N. Choudhury, learned Additional AdvocateGeneral, Assam, appearing for the respondents. The learned counsel for the petitioner has raised two contentions. First relates to the validity of section 69(2) of the Act to the extent of providing for laying down the conditions for the contractor not liable to pay tax again when such tax has been already paid by the sub-contractor and rule 39, according to which the contractor was required to produce document ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... could be involved in the circumstances of the present case. We have considered the rival submissions. We are of the view that no interference is called for under article 226 of the Constitution, at this stage. As regards the issue of validity of rule 39 referable to section 69(2) is concerned, we do not find any illegality therein. The relevant provisions of section 69(2) and rule 39(1) are as under: 69. Liability of contractor and sub-contractor to tax.-(1) . . . (2) If the contractor proves in the prescribed manner that the tax has been paid by the sub-contractor on the taxable turnover of the goods involved in the execution of the works contract, executed by such sub-contractor, the contractor shall not be liable to pay tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... return and such information could be seen from the record of the tax return, we are of the view that the said observation could not be read as laying down that Legislature had no competence to require furnishing proof of payment of tax and declaration by sub-contractor where contractor pleads that he was not liable to pay tax on that ground. As regards the plea of arbitrariness of the order of assessment, we are of the view that the petitioner has the alternative remedy of raising all contentions against the said order before the concerned departmental authority in a statutory appeal. Thus, no ground is made out for interference in exercise of writ jurisdiction. The writ petition is dismissed. It is made clear that this order will ..... X X X X Extracts X X X X X X X X Extracts X X X X
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