2004 (7) TMI 614

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....This is an appeal intra court preferred under Clause X of the Letters Patent. The appeal is directed against the order passed by the learned single Judge on February 14, 2003 in W.P. No. 212 of 2003 between the parties. The appellant is a registered dealer under the provisions of the Madhya Pradesh General Sales Tax Act, 1958 (hereinafter referred to as "the Act" since repealed). The appellant car....

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.... showing that goods were returned through transporters were fake inasmuch as those transporters are not in existence either at Calcutta or at Indore. When this fact came to the light, respondents issued show cause notice under section 19 of the Act for reassessment of the earlier order of assessment passed on June 27, 2001. As a result, on the basis of fake documents, deductions were wrongly allow....

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...., which was dismissed summarily by the learned single Judge. Since the petition was dismissed in limine, therefore, we thought it fit to issue show cause notice to the respondents so as to solicit their reply. Reply on behalf of the State Government has been filed wherein it has been specifically stated that in view of the provisions contained in section 81 of the Adhiniyam, no fault can be found ....

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....ty acquired, accrued or incurred under the Repealed Act as it has been expressly saved. In the present case, the departmental authorities have found that certain deductions were erroneously allowed on the basis of the fake documents submitted by the appellant-assessee. Thus, on the basis of the wrong deduction appellant certainly incurred a liability to pay the evaded tax under the Repealed Act....