TMI Blog2019 (1) TMI 765X X X X Extracts X X X X X X X X Extracts X X X X ..... eking leave to bring on record the new and additional facts by way of relying the requisite documents it is seen that even on the date of filing the said appeals, the present petitioner was not in a position to produce those documents not to speak of at the time of filing of revision before respondent No. 3. In the said application for leave there is no explanation in order to show as to why there was so much delay. There is no failure on the part of the honourable Board in exercising the jurisdiction while passing the impugned order in the appeal - petition dismissed. - Revn. Pet. No. 9 of 2015. - - - Dated:- 8-5-2018 - Ajit Singh C. J. And Prasanta Kumar Deka J. For the Petitioner : O. P. Bhati and S. K. Agarwal For the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s in relation to the various consignments meant for the delivery in the State of Meghalaya and Arunachal Pradesh. 3. It would not be out of place to mention here that transit passes No. 1434353 and 1479977 covering consignments to be delivered in the State of Meghalaya and another set of eight numbers of transit passes covered consignments to be delivered in the State of Arunachal Pradesh. Owing to non-production of the endorsed transit passes, respondent No. 4, the Superintendent of Taxes, Boxirhat Check-post in exercise of his power under section 76(6) of the Act made the assessment on September 26, 2012 for the period ending on December 31, 2011 in respect of two transit passes imposing tax, interest and penalty amounting ₹ 3,14 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ortedly in response to petitioners letters in the matters, surprisingly the certificates do not contain any information on the (1) Registration No. of the vehicle, carrying the consignment, (2) Consignment Note No. and date, (3) Description of the consignment of goods, (4) No reference to the disputed TP No., (5) Surprise mention of manual endorsement of TP although he is not the authority as per provision of the Act. I find these certificates to be vague, not reliable as a piece of evidence not relevant to the claim of the petitioner and extraneous throwing considerable doubt upon the correctness of the claim. I therefore have no hesitation to dismiss the petitions having reference with eight Nos. of TP's barring only two Nos. of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssam. The point raised by the appellant that the learned Superintendent of Taxes completed the assessment merely on the presumption that the goods have been sold in Assam and the learned Joint Commissioner of Taxes has passed his order only on a conjecture and surmise without establishing that the goods were sold within State of Assam is adequately answered by the section 76(6) of the AVAT Act. Since the appellant has not produced the transit permits with due endorsement from the exit check post the law provides for a presumption to be made that they have been sold within the State. The burden of presenting sufficiently persuasive evidence to the contrary to defeat this presumption was on the appellant. Since the appellant have failed to do ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sideration of the appeals giving due weightage to the documents sought to be introduced by the petitioner. 7. Mr. Saikia, learned Senior Additional Advocate General, took us to form 64 under the Assam Value Added tax Rules, 2005 and submits that the requisite entries in the transit pass issued by the officer in the exit checkpost which consists of the requisite consignment note number and date, destination of the consignment, etc. On the other hand referring to the documents, more specifically, the common certificate issued by the 58, engineer regiment certifying the receipt of the consignments in the State of Arunachal Pradesh bears no particulars of the transit pass and under such circumstances, there is no perversity in the findings e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 3. In the said application for leave there is no explanation in order to show as to why there was so much delay. Though as aforesaid the revisional jurisdiction is very limited but even then we have considered the leave application and the grounds shown there which are not at all satisfactory. Further on scrutiny of the certificate relied by the petitioner in respect of his claim that the consignments were delivered in the State of Arunachal Pradesh the same cannot be accepted inasmuch as, not to speak of the consignment note numbers even the official who issued the said certificate has no identity. Keeping in view the findings of the honourable Board, we are of the opinion that there is no failure on the part of the honourable Board i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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