2005 (11) TMI 455

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....e concerned only with the legality of levy of tax under section 9-A of the Madhya Pradesh Vanijyik Kar Adhiniyam, 1994 (hereinafter referred to as "the Act"). Petitioner is assailing the order dated February 12, 1999 (annexure E), passed by the Deputy Commissioner of Commercial Tax, Division No. 3, Indore. By order impugned, revision preferred by the petitioner was partly allowed and levy of tax a....

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....nsel for the parties and going through material available on record, in the considered opinion of this court, there is no merit and substance in the present writ petition. As such, it merits dismissal. Section 9-A was inserted in the statute book by the Madhya Pradesh Commercial Tax (Amendment) Act, 1995 with effect from April 1, 1995. For ready reference, it is reproduced hereinbelow: "Sect....

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....lised or realisable by way of payment in the prescribed mode by a dealer during the year for transfer of the right to use specified goods. In view of this, there is no force in the contention of learned counsel for the petitioner that no tax under section 9-A could be levied because petitioner had parted with possession of goods (motor vehicle) prior to May 1, 1995. This court is of the considered....

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....rit petition. From the assessment order (annexure D), it is clear that tax consultant was present with books of account, etc., before tax liability was determined under section 9-A of the Act for the period in question. In view of the foregoing discussion, reliance placed on the decision reported in 20th Century Finance Corpn. Ltd. v. State of Maharashtra [2000] 119 STC 182 (SC) does not advanc....