2015 (6) TMI 376

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....a JUDGMENT Heard the petitioner and the respondents. 2) The petitioner is conducting inter-state trade in goods(jute) - from Assam across West Bengal. The transaction of the petitioner was for the year 2005-06. The assessment order was passed in the year 2007. In the year 2008 a notice had been issued under section 40 of the Assam Value Added Tax Act, 2003 for reassessment on the ground t....

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....bservation. "Under section 19-A, the information on which the officer is satisfied that any turnover chargeable to tax has escaped assessment must be information which he receives subsequent to the assessment order in order to confer upon him the jurisdiction to initiate proceedings under that section. Mere escaping of assessment is not enough, but the Superintendent is to be satisfied that the....

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....ficate in form 63, invoice, consignment-note, and manifesto of the transporter for passage of the goods in the inter-state trade. Therefore there has been no default on the part of the petitioner which enables the authorities to invoke the powers of reassessment under section 40 of the Assam Value Added Tax Act, 2003. 8) After going through the submissions made at the bar and hearing the counse....

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....e check-post in West Bengal. This clearly shows that the petitioner has with a dishonest intention filed false return to cause loss to the state revenue. If so, it amounts to commission of offence punishable under section 415, read with section 417 of the Indian Penal Code. The authorities should not remain complacent by invoking right of reassessment; they should also effectively prosecute the pe....