TMI Blog2020 (4) TMI 138X X X X Extracts X X X X X X X X Extracts X X X X ..... nd penalty under Section 64 of the Rajasthan Vat Act - Finally, after assessing the entire facts, the Assistant Commissioner, Administration, issued an order dated 13.03.2018 directing initiation of proceedings and registration of a case under Section 61 (2) of the Vat Act against the appellant. It may be noted here that the order dated 13.03.2018 passed by the Assistant Commissioner, Administration, was never assailed by the petitioner in the writ petition. We are totally in conformity with the view expressed by the learned Single Bench that the limitation for initiating proceedings would commence only after the assessing authority arrived at a conclusion regarding the evasion/avoidance of tax - Appeal dismissed. - D.B. Spl. Appl. Wri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... survey of the business premises of the petitioners was conducted by the Assistant Commercial Taxes Officer, Ward I Circle, Anti Evasion, Sriganganagar on 25.4.16. After the survey, vide notice dated 25.4.16 issued in exercise of the power conferred under Section 75 (1) of the VAT Act, the petitioners were directed to produce the sale, purchase voucher, bilties, books of accounts, bank transaction statement, VAT declarations from the date of registration of the firm till the date of survey, which were not produced by them at the time of survey. The notices issued on 25.4.16 were in conformity with the provisions of Section 75(1)(b), which empowers the officer not below the rank of Assistant Commercial Taxes Officer to direct the dealer to p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ces issued directing the petitioners to produce the relevant record so as to enable the Assessing Authority to arrive at the conclusion regarding the evasion/avoidance of tax or the petitioners wrongly availing the ITC and the same cannot be construed to be notices issued under Section 25(1) of the VAT Act. The documents on record in no manner reflects that the notices referred to by the petitioners were issued after making out the case against them rather, the same were issued by the Assessing Authority after the survey to procure the relevant record from the petitioners and the decision to initiate the proceedings was taken only after submission of the inspection report and the recommendations made by the authority, who conducted the surv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en our thoughtful consideration to the submissions advanced by Mr. Mathur and have gone through the impugned orders as well as the original record of the writ petition. 7. Suffice it to say that the Form-14 notices relied upon by Mr. Mathur, which were issued to the assessee after the survey made in the year 2016, were for the purpose of providing it an opportunity to show cause and adduce evidence against the facts discovered during survey proceedings. It was clearly intimated in these notices that failure to furnish the information/documents without sufficient cause wound render the assessee liable to prosecution and penalty under Section 64 of the Rajasthan Vat Act. 8. Finally, after assessing the entire facts, the Assistant Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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