TaxTMI 
TaxTMI 
2015 (8) TMI 1129
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.... undisputed facts are that the petitioner is a registered dealer under the Tripura Purchase Tax Act, 1990 (hereinafter referred to as "the Act"). The petitioner purchases raw rubber goods and rubber scrap from the growers. The petitioner also maintains books of account. The petitioner had paid purchase tax as per these books of account. The assessing officer did not rely upon the books of account and the reason given by the assessing officer is as follows: "On consultation prevailing market rates whose are dealing same nature of goods, it appears the dealer has shown purchase rate/trans ferrate of R. R. sheets and R. R. scrap much lower during the assess ment years 2002-03 and 2003-04." Therefore, the assessing authority did not accept th....
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....tition which has been rejected by the Commissioner of Taxes on the ground that since the Tripura Forest Development and Plantation Corporation (TFDPC) is a non-profit organization working for welfare of rubber producer, their rate for rubber product was relevant and directed that the sale price be determined by the assess ing officer on set norms. The relevant portion of the order reads as follows: "On consideration of the oral presentation as well as available records, I am of the opinion that TFDPC being a non-profit organization working for welfare of rubber producer, their rate of rubber is very much relevant in regard to instant case. Hence, the sale price determined by the assessing officer is found to be based on set norms and accep....
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....ve jurisdiction to do so, but then he should have clearly pointed out who were the dealers whose rates he was relying upon. Those rates should have been brought to the notice of the assessee and the assessee given an opportunity to answer the same. Goods like rubber may fall in different categories. There may be very reasonable and valid grounds for different rates in different parts of the State. To given an example, the rate for rubber of the same quality may be lower in Sabroom and much higher in Dharmanagar because the cost of transporting rubber outside the State from Dharmanagar would be much less than Sab-room. Another ground is the quality of the rubber. A trader will pay the rate which is suitable as per the quality of rubber. In ....
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.... may require, shall, by an order in writing, assess the dealer and determine the tax payable by him on the basis of such assessment." This section is substantially similar to the provisions of the Income-tax Act containing section 10 of the Income-tax Act and section 9(4) of the Tripura Sales Tax Act. The apex court dealing with section 10 of the Income-tax Act held that the law requires the assessing officer to assess the tax after hearing such evidence as the dealer may produce and such other evidence as the assessing authority may require on specified grounds. The dealer has produced his books of account. If the assessing officer does not want to accept the books of account of the assessee, he must give some cogent and valid reasons for....
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....ied the opportunity of meeting the case which was made out in the assessment orders. We may refer to para 10 of the said decision where it has been held: 'The assessing officer cannot rely on any evidence or any fact in arriving at his conclusion without first pointing out the same to the assessee and giving him a reasonable opportunity of meeting the case which is sought to be made out in the assessment order. In other words, though the assessing officer can make such inquiries he considers necessary he must give an opportunity of being heard to the assessee in respect of any materials proposed to be used for the purpose of assessment. Even in cases where the assessing officer gets informations from private sources and does not want to di....