2013 (10) TMI 1217

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....Officer imposed a penalty of Rs. 21,20,265/- on the petitioner vide order dated 15.02.2010. The said order was challenged by the petitioner before the Deputy Commissioner, Commercial Tax, Indore. The appeal suffered dismissal vide order dated 29.01.2011. (2) Aggrieved by the said order dated 29.01.2011, the petitioner filed second appeal before the M.P. Commercial Tax Appellate Board, Bhopal, (For short 'the Appellate Board'). The Appellate Board vide its order dated 02.11.2012 allowed the appeal in part and remanded the matter to the Assessing Officer with following observations and directions:- (3) In compliance of the order passed by the Appellate Board, the Assessing Officer issued notice to the petitioner as also to the purchaser of the road roller, to whom it was to be delivered by the petitioner asking them for producing the relevant information and documents to establish the plea of the petitioner that the goods were not for sale in M.P. and were out to out goods. (4) The petitioner submitted reply/explanation dated 24.04.2013 (Annexure P/8) to the notice issued by the first respondent and also prayed for short time to be granted for getting the requisite documents....

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....icer and for that purpose the matter may be remanded back to the Assessing Officer for deciding the matter afresh. (7) On the other hand, Shri Sudhanshu Vyas learned panel lawyer for the State argued that the Assessing Officer has rightly declined to interfere into the matter under Section 54 of the VAT Act as there was no clerical or arithmetic mistake nor there was any error arising from any omission. He argued that the judgment of the Supreme Court in the case of Honda Siel Power Products Limited (Supra) is based upon entirely different facts and has no application to the facts of the present case. He also submitted that the petitioner did not file the documents inspite of giving sufficient opportunity for the same. In the circumstances, the Assessing Officer had no other option but to pass the order. (8) We have considered the submissions made by the learned counsel for the parties and perused the orders and annexures. (9) The first question which is requires to be considered in this matter is as to whether Section 54 of the VAT Act which deals with powers of rectification of mistakes by the Commissioner and the Appellate Board is attracted in the present case or not. ....

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....tified by acknowledging the mistake of not considering the judgment of coordinate bench of the Tribunal even when the same was cited and accordingly rectified its order by allowing assesse's claim, the Supreme Court upheld the order of the tribunal and set aside the order of the High Court in which the High Court held that it would not amount to rectification. However as observed above, facts of the present case are entirely different and therefore the law laid down by the Supreme Court has no application to the present case. In the circumstances, we are of the view that the Assessing Officer has committed no error in not exercising the jurisdiction of rectification in the facts of the present case. (11) As regards petitioner's contention that in the interest of justice and for just decision of the matter, the petitioner be accorded an opportunity to file documents which have been received by subsequently in order to prove its case that the road roller was being transported by it out to out and not for sale in M.P., we are of view that this prayer needs to be allowed to do complete justice in the matter. As noticed by us the relevant documents were not in the possession of the p....

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....िए लाया जा रहा था एवं कर अपवंचन सुकर बनाने का प्रयास किया जा रहा था। अपीलार्थी के पास से प्राप्त दस्तावेजों के आधार पर इस तथ्य का सत्यापन किया जा सकता था परंतु जांच अधिकारी द्वारा ऐसा कोई सत्यापन किया जाना प्रगट नहीं होता है। इसकà....

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....¤¸à¥à¤¨à¤µà¤¾à¤ˆ का अवसर देकर सत्यापन पश्चात् यथोचित आद. `श पारित करने हेतु, प्रत्यावर्तित किया जाता है। तदनुसार अपीलार्थी की अपील आंशिक रूप से स्वीकार ।” Document 2 प्रस्तुत स्पष्टीकरण एवं स्त्यापन व सत्यापन के लिए आवश्यक दस्तावेजों के अभाव मेà....