2003 (9) TMI 750

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....Government Advocate. 2.. The petitioner is a dealer in food articles, registered dealer under the Assam Finance (Sales Tax) Act, 1956. 3.. Pulse and Mustard Oil were made taxable by an amendment of Assam Finance (Sales Tax) Act, 1956 with effect from July 30, 1992 but such tax was withdrawn from the same date by Assam Ordinance III of 1993 dated June 28, 1993. The petitioner submitted his re....

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....gust 6, 1997. 4.. The learned counsel for the petitioner has submitted that he has no grievance as regards the non-taxability, but the proceeding for forfeiture is an independent proceeding to be initiated by the assessing officer under section 65A of the Assam General Sales Tax Act, 1993. The petitioner further submits that he did not collect any tax from customers but to avoid legal complicac....

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.... petitioner paid such taxes from his own amount, whether profit and loss accounts supported that or not. If no tax was found to be collected from customers excess amount paid would be refundable to the petitioner and if tax was collected from customers it could be forfeited by drawing a separate proceedings." 5.. In the impugned judgment, the authority has referred to the decision of this Co....