2010 (10) TMI 939

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....Palani. The petitioner reported its taxable turnover for the above assessment year and an order of assessment was also passed on 15.03.1990. Subsequently, there was an inspection of the petitioner's place of business by the officials of the respondent on 10.09.1990. In the said inspection, four numbers of Form XX-B declarations were recovered. According to the respondent, the verification of the said Form XX-B declarations revealed corrections in date, value and quantity of goods transported to the petitioner's place of business. The nature of corrections were also noted by the appellate Tribunal. In the light of the said discrepancy noted at the time of inspection in the above referred to four Form XX-B declarations, a notice for r....

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....ontended that the whole blame cannot be fastened on the petitioner. 4. The learned Special Government Pleader on the otherhand contended that when Form XX-B is primarily issued to the registered dealer even though the declaration relating to the quantum of the purchase made is to be made by the farmer, it was the primary responsibility of the dealer to have ensured that what was purchased was duly reflected in Form XX-B declaration and since the petitioner has failed to fulfil the said statutory obligation, the revision made and the equal value addition as well as the penalty imposed cannot be interfered with. 5. Having heard the counsel for the respective parties and having perused the impugned orders, we are convinced that the actio....

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....alty based on such suppression of turnover. As far as the said issue is concerned, we are of the view that for that purpose, further overt act should have been shown on the part of the assessee, in order to impose such onerous liability. We say so because, in Form XX-B declaration, as rightly contended by the learned Senior Counsel for the petitioner, it consists of two segments. In the first part of Form XX-B, the nature of declaration to be furnished by the registered dealer relates to Serial Number, Office of issue, name of the registered dealer with certificate number and the seal of the issuing authority. The declaration to be made by the dealer is to the effect that the goods transported by the farmer from the concerned village were i....