2010 (8) TMI 867

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....ct, 2004"). Placing strong reliance on the mandate of section 54 of the Act, learned counsel for the petitioner submits that the assessing authority has not given effect to the benefit of Rs. 1,31,28,321, the amount towards the T. D. S. payment on the ground that the T.D.S. certificates are not in proper format and some of the T.D.S. certificates are not submitted in original though as indicated in the order to the extent that the assessing officer had sought for verification of T.D.S. certificates submitted by the assessee from various Assistant Commissioners of Commercial Taxes of different circles mentioned in his letter dated April 8, 2010, annexure 4, but had not received response therefrom. We have perused the petitioner's a....

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....iod of six months and that period was soon going to expire, hence the order of assessment had to be passed. Therefore, the action of the assessing officer cannot be said to be illegal and the demand was raised since the assessee had not discharged his responsibility by producing the T.D.S. certificate in the prescribed format and the originals. Hence, he has prayed for dismissal of the writ petition. With reference to the above rival and legal contentions, we have care- fully examined the assessment order. The assessing officer has listed the numbers of the T.D.S. certificates which have not been produced in "proper format" and the "original certificates" were not produced. He has claimed the benefit of T.D.S. at the time of fixing the l....

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....ule 59 of the OVAT Rules, 2005 read with section 54 of the Act empowers the Commissioner to issue certificates/instructions to various assessing officers for the purpose of passing the assessment order. The tax deducting author- ities are liable to issue certificates in favour of the contractors from whom tax was deducted at source and to send a copy thereof to the "assessing authority within whose jurisdiction the works contract is executed" and the said rule also contemplates that the tax deducting authorities are also required to furnish a consolidated statement of tax deducted during a month in form VAT 605A on or before 14th day of the succeeding month to the concerned Assistant Commissioner or Sales Tax Officer having juris diction. I....