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DHTC Logistics Ltd. Versus The State of Assam And Others

2016 (4) TMI 920 - GAUHATI HIGH COURT

Imposition of advance tax and penalty equivalent to three times of tax - Section 75(6) of the Assam Value Added Tax Act, 2003 - Department contended that the consignee had issued two delivery notes to the consignor for the same consignment on the same date which were not found to be in accordance with the provisions of the Act. Also 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 desp .....

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arned 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. 3. On 21.2.2009, a vehicle owned by the petitioner carrying TV sets was checked at Boxirhat check post. The driver of t .....

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ection 75(6) of the Assam Value Added Tax Act, 2003 (for short the Act ). 4. On 10.3.2009, the Driver along with the Manager of petitioner submitted a written reply to the show cause notice. They also filed additional documents like Delivery Note, Tax Invoice, Consignment Note etc. in support of additional items. In reply they submitted that the vehicle was seized in Uttar Pradesh on the instruction of Regional Transport Officer and was released on payment of tax. They further submitted that add .....

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d 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 .....

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ets and cabinets. The vehicle passed through Bengal Checkpost without documents for the additional items. The petitioner has annexed as Annexure-1 to the revision petition the money receipt issued by concerned ARTO and as Annexure-2 a certificate stating that the documents relating to 354 T.V. sets were left at the Checkpost in Uttar Pradesh. On 8.5.2009, the learned Advocate for the petitioner was asked to produce originals of Annexure-1 & 2. The learned Advocate produced the original of An .....

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