2007 (12) TMI 422

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....5053 of 2006, W.P. No. 5055 of 2006, W.P. No. 2252 of 2007 and W.P. No. 2253 of 2007 pertain to a dispute with regard to reassessment of commercial tax qua various assessment years, the remaining four writ petitions pertain to reassessment of entry tax qua the said assessment years. For the sake of convenience the facts are borrowed from W.P. No. 5053 of 2006. The petitioner-firm is a registered dealer under the provisions of the M.P. Vanijiyak Kar Adhiniyam, 1994. The petitioner-firm is dealing in the business of coconut. According to the petitioner-firm, coconut is purchased from various dealers in the State of Tamil Nadu through brokers and brought to the State of Madhya Pradesh for sale and consumption. For the assessment year 1997-9....

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....der dated January 19, 2005 passed by the assessing authority has been appended as annexure P1 with the present petition. The petitioner-firm challenged the aforesaid orders passed by the assessing authority by filing a revision petition before the revisional authority. Various pleas were raised before the revisional authority. Various additional documents were also produced during the course of proceedings before the revisional authority. Vide an order dated January 31, 2006 the revisional authority upheld the order of reassessment qua the additional demand of tax raised by the assessing authority, but accepted the plea raised by the petitioner-firm qua penalty and as such, set aside the penalty imposed by the assessing authority under s....

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....alers merely dealt with the brokers and had no record or proof that the material supplied by them had actually been ordered or received, on behalf of the resent assessee-firm or not. On that basis, Shri Mukhati maintains that in view of the affidavit submitted by the Tamil Nadu firm, the assessee-firm had raised an objection before the assessing authority as well as before the revisional authority that there was no material available on the record, justifying reopening of the assessment and in any case, merely because the account books of the Tamil Nadu firm reflected certain sales being made to the present assessee-firm, would not be itself sufficient, to come to the conclusion that the aforesaid sale transactions having not been reflected....

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.... the order passed by the assessing authority as upheld by the revisional authority, qua the reassessment of tax was wholly justified. I have duly considered the rival contentions of the learned counsel for the parties. I have also gone through various observations made by the revisional authority in its impugned order. The basic plea which had been raised by the assessee-firm in the revisional proceedings, was that there was no connection with regard to the sales in the account books of the Tamil Nadu dealers, which were sought to be fastened with the present assessee-firm, inasmuch as, the Tamil Nadu dealers had specifically, admitted that all the transactions had taken place through the brokers and it could be possible that brokers ....