2017 (4) TMI 676

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....9 of the Uttarakhand VAT Act (from hereinafter referred to as "the Act"). Writ petition (M/S) No. 634 of 2017 relates to the assessment year of 2009-10 whereas Writ Petition (M/S) No. 639 of 2017 relates to the assessment year of 2012-13. 2. Under the Act, an assessee can be reassessed under Section 29 of the Act. Section 29 of the Act reads as under:- "Section 29: Assessment of Escaped Turnover- (1) Where after a dealer is assessed under Section 25 or Section 26 for any year or part thereof, the Assessing Authority has reason to believe that the whole or any part of turnover of the dealer in respect of any tax period has- (a) escaped assessment; or (b) been under assessed; or (c) been assesse....

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....dwar. 5. The limited question before this Court is that at the time of the hearing of the appeal the liability against the petitioner as per the reassessment order for the assessment year 2009-10 was Rs. 21,26,816/- and for the assessment year 2012-13 was Rs. 16,96,660/-. Against the reassessment order dated 21.02.2016, the petitioner has been directed to deposit an amount of Rs. 16,96,660/- and against the reassessment order dated 29.03.2016, the petitioner has been directed to deposit an amount of Rs. 21,26,816/-, which the petitioner has not done. Meanwhile, for recovery of the amount, recovery proceeding has been initiated and the petitioner has moved to the appellate court for stay of the recovery by filing separate appeals. Since t....