TaxTMI 
TaxTMI 
TaxTMI 
2017 (9) TMI 1735
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....f the Entry Tax Act, 1976. (3) Clauses (a) (b) (d) of sub-section (5) of Section 20 of the VAT Act, 2002 respectively empowers the Competent Authority that in case where a registered dealer has not furnished returns and statement in respect of any period by the prescribed date; or has knowingly furnished incomplete or incorrect returns for any period; or has not maintained any accounts, or the accounts maintained by him are not in accordance with the provisions of sub-section (1) of section 39, or has not regularly employed any method of accounting, or the method employed is such that in the opinion of Commissioner assessment cannot properly be made on the basis thereof, to assess the dealer to the best of his judgment, after issuing notic....
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.... or deduction of purchase made from registered dealers (Railways). It is further contended that for filing the appeal the petitioner will have to deposit heavy amount as per statute, whereas the petitioner has no tax liability. (6) Taking up the second contention first that, the petitioner will have to meet out the pre-deposit which will be burdensome, in our considered opinion, cannot be the ground to evade the statutory remedy of appeal. Because the liability to pay the tax/interest/ penalty arises once the order of assessment is passed by an assessment officer. Trite it is that the only ground on which the indulgence is caused under Article 226 of the Constitution is if the order impugned is wholly without jurisdiction. The petitioner c....
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....tice has been issued for additional amount of tax under clause (b) of sub-section (5) of Section 18 of the VAT Act and this requirement has not been complied with before submission of application. (4) The dealers in whose cases notice has been issued under sub-section (6) of Section 19, after Tax Audit and this requirement has not been complied with before submission of application. (5) In case refund of any kind is due to him under VAT Act, 2002 or Central Sales Tax Act, 1956 (Act No.74 of 1956) or the Madhya Pradesh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 (Act no.52 of 1976). (B) The registered dealers having annual turnover upto Rs. 50 crores during the year 2014-15 but does not include the following:- (1) Such....
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....munication No.145/2015-16/30/iUnzg/665 dated 15.09.2016 specified the criteria in the following terms: (11) In the present case, evidently the petitioner availed the benefit under Deemed Assessment Scheme for the Assessment period 2014-15 which was accepted with carried forward Input-tax rebate Rs. 1346886/- for the year 2015-16, by order dated 27/07/2016, brought on record as Annexure P/2. (12) Pertinent it is to note at this stage that the rebate of Input Tax under sub-section (1) of Section 14 subject to sub-section (5) thereof, is allowed on being claimed in the circumstances which find mention in clauses (a) and (b) of sub-section (1) of Section 14. (13) Be that as it may. We are not commended at any provision which stipulates that ....
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....aw that the court, irrespective of the nature, purport and object of the statute, shall assign a meaning which was not intended to be given by the legislature. Legal fiction created in terms of sub-section (3) of Section 32 of the Act was only in regard to the receivability of instrument in evidence. The legal fiction for the aforementioned purpose is raised only to the extent that for the said purposes it shall be deemed to have been originally duly stamped viz. the determination of chargeability of additional duty would be of no significance if the additional duty determined by the Collector, if any, has been deposited. 29. In Maruti Udyog Ltd. V. Ram Lal, (2005) 2 SCC 638 this Court held : (SCC p.652, para 35). "35. In construing a l....
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....nd consequences which are incidental or inevitable corollaries to giving effect to the fiction. But in so construing the fiction it is not to be extended beyond the purpose for which it is created, or beyond the language of the section by which it is created." (14) In view whereof, the applicability of the provision of Section 20 of 2002 Act is thus not waived. Thus, we find that it was within the competence of the Competent Authority to have exercised its jurisdiction under Section 20(5) of the Act of 2002. And since the order has been passed within the extended time period, we perceive no jurisdictional error as would give right to the petitioner to invoke extraordinary jurisdiction under Article 226 of the Constitution of India. (15) A....