TaxTMI 
TaxTMI 
2016 (4) TMI 920
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....s petition under Article 226 of the Constitution of India is directed against the order dated 8.7.2009 passed by the Commissioner of Taxes, Assam whereby he has dismissed petitioner's Revision Petition No.CVAT-1/09(A)/63 and affirmed the order as passed by the Superintendent of Taxes, Boxirhat. 3. On 21.2.2009, a vehicle owned by the petitioner carrying TV sets was checked at Boxirhat check post.....
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.... in support of additional items. In reply they submitted that the vehicle was seized in Uttar Pradesh on the instruction of Regional Transport Officer and was released on payment of tax. They further submitted that additional papers were left by the Driver due to oversight which were collected later and were being filed with the reply. On 10.3.2009, the petitioner filed a separate reply to the sho....
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.... filed revision before the Commissioner of Taxes, Assam, who dismissed the same by the impugned order. The operative part of the impugned order reads as under: "The main contention of the petitioner Is that the vehicle was intercepted by ARTO at Kushinagar in Uttar Pradesh for verification of documents relating to the vehicle and the driver. Some irregularity was found and after payment of due ta....
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..... No.61 in the case record. The Annexure-2 is not on official stationery and it signed by some authority other than ARTO. From the seal, it appears that the authority does not even belong to transport department of State of Uttar Pradesh. Further, in the Annexure-2 along with the revision petition which is a photocopy, the sign and seal appear on the right hand side and in the original submitted ....