Income-tax audit report accepted as sales tax compliance; separate accountant certificate excluded, dealer must still furnish remaining particulars.

An income-tax audit report was accepted as sufficient compliance with the sales tax audit requirement under section 10A and rule 19A, avoiding duplicative audit certification. The accountant was not required to furnish a separate certificate in form XXXI. The remaining particulars in form XXXI-A were still to be supplied by the dealer, and the sales tax department could modify the form to reflect that construction.

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Issues: Whether an audit report prepared under the Income-tax Act could be treated as sufficient compliance with section 10A of the Assam General Sales Tax Act, 1993 and rule 19A, and whether the dealer was still required to furnish the accountant's certificate in form XXXI and the dealer's particulars in form XXXI-A.

Analysis: The review order clarified that the earlier decision had read down section 10A to avoid duplicative audit requirements under income-tax and sales tax. On that construction, the audit report/certificate issued by the accountant under the Income-tax Act was to be accepted as compliance for the sales tax requirement, so the accountant was not required to furnish a separate certificate in form XXXI. The remaining particulars contemplated by form XXXI-A were to be supplied by the dealer, and the sales tax department could modify the form accordingly.

Conclusion: The income-tax audit report was held sufficient compliance for the sales tax audit requirement, form XXXI was not required from the accountant, and form XXXI-A was to be furnished by the dealer.

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