TMI Blog2016 (4) TMI 920X X X X Extracts X X X X X X X X Extracts X X X X ..... f Taxes. The findings of Commissioner are well founded and unassailable. The petitioner could not point out any illegality in the impugned order. No ground for interference is made out. - Decided against the petitioner - WP (C) 3089/2009 - - - Dated:- 10-3-2016 - Mr. Ajit Singh And Hrishikesh Roy, JJ. ORDER ( Ajit Singh, C.J. ) Heard Mr. D Barman, learned counsel appearing for the petitioner. None appeared for the respondents. 2. This petition under Article 226 of the Constitution of India is directed against the order dated 8.7.2009 passed by the Commissioner of Taxes, Assam whereby he has dismissed petitioner s Revision Petition No.CVAT-1/09(A)/63 and affirmed the order as passed by the Superintendent of Taxes, Boxirhat. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in that the consignee had issued two delivery notes to the consigner for the same consignment on the same date which were not found to be in accordance with the provisions of the Act. The Superintendent of Taxes also held that even the Driver failed to produce Excise Gate Pass in movement of the said goods from the factory and relevant form of the Commercial Tax Department of Uttar Pradesh despite grant of sufficient time and opportunities. He, therefore, proceeded to assess advance tax and penalty as per Section 75(6) of the Act and held the amount payable was ₹ 7,60,540. 6. Aggrieved, the petitioner filed revision before the Commissioner of Taxes, Assam, who dismissed the same by the impugned order. The operative part of the impu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eal appear on the left hand side. Hence Annexure-2 does not appear to be a genuine document. In view of the above it is not possible to reply upon Annexure-2 in support of the petitioner s contention that the additional documents were written by ARTO, Uttar Pradesh. There appears to be an attempt to mislead the revisional authority. Further, as noted by the learned Superintendent of Taxes, Boxirhat Checkpost, it is quite unusual that the same consignee will issue two delivery notes to the same consignor for two consignments on the same date which are being carried in the same truck. There is a strong likelihood that the delivery note for 354 televisions was obtained after seizure of goods at the checkpost. In view of the above, it ..... X X X X Extracts X X X X X X X X Extracts X X X X
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