9911796707
TMI Blog2021 (1) TMI 1318X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax Act, 2002 (hereinafter 'VAT Act'). 2. In short the allegations as can be discerned from the F.I.R. filed by a Sales Tax Inspector Jalna are to the effect that the applicant is a dealer and runs several business establishments and was under statutory obligation to recover tax from the customers and to submit assessment returns and deposit the VAT. It is alleged that he intentionally and deliberately evaded the tax by not disclosing the details of the transactions and also failed to disclose his true liability to pay the tax. Though his Chartered Accountant pointed out that he was liable to pay balance tax to the tune of Rs. 65,19,211/-, in his returns he disclosed his liability only to the tune of Rs. 28,67,520/-. Even the calculations ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e correct assessments much less within stipulated time. He was served with notices and still failed to obey them. The learned A.P.P. would further point out from the affidavit in reply of the informant the details in respect of which defaults were committed by the applicant and as to how he is in arrears of huge tax. 5. The learned A.P.P. would further submit by referring to the decision of the Supreme Court in the case of State of West Bengal Vs. Narayan K. Patodia; (2000) 4 Supreme Court Cases 447, which in turn has been relied upon by the Division Bench of this Court in the case of G.S. Oil Ltd. Though its M.D. Shri. Manoj Kumar Shrigovind Agrawal and another Vs. State of Maharashtra through PSO Wani, District Yavatmal and others (Crimi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt would act as an agent of the Government for recovering the tax and depositing it with the latter. It would thus tantamount to creating a relationship of a principal and an agent between the Government and the dealer. If the dealer is supposed to recover the tax it would come with a consequential liability to credit it to the Government. In my considered view it is in this manner prima facie the applicant can be said to be entrusted with the money which he was liable to pay to the Government but has failed to do so. 9. The period for which he failed to deposit the VAT and the enormity of the amount is sufficient to disentitle him of any protection in the form of anticipatory bail. 10. The Application is rejected. 11. As the Application ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
