TaxTMI 
TaxTMI 
2012 (1) TMI 148
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....eneral, Punjab, The judgment of the court was delivered by AJAY KUMAR MITTAL J.-The petitioner is a registered dealer under the Punjab Value Added Tax Act, 2005 (in short, "the Act") and as per the averments made in the petition, it filed all the statutory returns for the assessment years 2008-09 and 2009-10 and deposited the tax due under the Act. The premises of the petitioner were inspected b....
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....tion 29 provides for regular assessment whereas section 30 deals with provisional assessment. Respondent No. 2 without specifying whether it was a regular assessment or provisional assessment had passed one composite order for two assessment years 2008-09 and 2009-10 which is legally not permissible. Further, respondent No. 2 had passed the order, annexure P4, in violation of principles of natural....
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....od for retaining the seized material was 60 days. The said period having expired, the Department was duty-bound to return the seized material. Learned counsel for the petitioner also submitted that the photo copies of the slip pad can be returned to the petitioner if this court considers that the original may be required to be used at the time of framing of regular assessment. 5. Opposing the pra....
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....r providing a copy of slip pad which had been seized during the inspection on December 27, 2010. Learned State counsel was also unable to justify that the defendant had legally kept the slip pad after the expiry of statutory period prescribed under the Act for its retention. Furthermore, the petitioner had filed the returns and the order was passed without discussing the deductions claimed in the ....