2015 (4) TMI 654

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... ORDER The petitioner has come forward with aforesaid prayer. 2. Petitioner is a dealer in electrical items and paints. On 13.09.2014 Enforcement wing of sales tax department visited the premises of the petitioner and recorded proceedings alleging that there is a stock difference to the tune of Rs. 88,91,771/-. The statement copy was provided to the petitioner only on writing. The respond....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ision lies as per Section 45 of the Act. In the impugned order authority has referred to the objections of the petitioner dated 27.01.2015. On verification of the registration records by the authorities on 19.11.2014 there is no such proof of existence of such a godown has been substantiated in the official registration records or the petitioner has been able to sustain the same. Therefore the pre....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ority he immediately accepted the same and requested that that the amount already deposited should be adjusted. The respondent submitted that in case the petitioner prefers an appeal for revision, he has to deposit 50% of the tax amount. 6. Taking note of the issue and that the order dated 02.02.2015 had been passed after the objections by the petitioner, the respondent could have verified the ....