2014 (3) TMI 658

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....h in turn arose out of assessment order dated 10.05.2010 passed by the Superintendent of Taxes Unit - D, Kar Bhawan, Dispur, Guwahati, District Kamrup (Metro) Assam. By impugned order, the Tribunal dismissed the appeal filed by the petitioner (dealer) and in turn affirmed the order of assessment passed by the assessing authority. So the question, which arises for consideration in this revision petition, is whether Tribunal was justified in dismissing the petitioner's appeal and in turn justified in affirming the assessment order of the assessing authority. The order impugned is a short one and hence it is apposite to reproduce the same infra. "06-01-2014 ORDER Heard the learned counsels for the Appellant and the State. This is an appe....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s not make out a prima facie case for admission and is hence dismissed." Mere perusal of the aforesaid order would go to show that the reasoning and conclusion arrived at by the appellate court is just, legal and proper calling no interference. In the first place, the petitioner being a dealer under the provisions of the Assam Value Added Tax Act 2003, she was under obligation to file the return and pay taxes. It was not done by them. Secondly: since the petitioner was doing the business of sale of LPG gas, and hence the business done by the petitioner was subjected to payment of tax under the Act. Infact, this was not disputed by the petitioner. Thirdly: the very fact that raid had to be carried out in the petitioner's premises to determ....