2019 (8) TMI 1483

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....er, Commercial Tax, Gwalior; whereby, the petitioner has been subjected to reassessment under Section 28(1) read with Section 29 of the M.P. Commercial Tax Act, 1994 (for brevity "Act"). (2) Petitioner is a proprietorship concern and is in the business of Vanaspati Ghee and Coconut (Nariyal) within the State of Madhya Pradesh. It is a registered dealer under the provisions of the Act. The original assessment of financial year 1997-98, 1998-99, 2000-01 was completed as per provisions under Section 27 of the Act and also under Entry Tax Act, 1976 [for short "1976 Act"] on 31.07.2000, 31.08.2001 and 29.12.2001 respectively. (3) That Assistant Commissioner, Commercial Tax, Gwalior (M.P.) in purported exercise of powers under Section 28 of the....

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....d could be borne out only when the Revisional Authority dwelt upon the same in its order passed on 21.04.2006 that a team of sales tax officers was sent to Tamilnadu from where they collected certain information from the traders i.e. M/s Deepakraj Traders, DSP Nagar Madurai Tamilnadu, M/s Shri Mahalaxmi Coconut Traders Dindigul, Tamilnadu and M/s Abhinath Coconut Trading Company, Madurai. It is urged that the Assistant Commissioner, Commercial Tax did not afford any opportunity to the assessee and on the basis of the information collected behind its back passed the order of reassessment. Whereas no such transaction as was collected by the team at Tamilnadu was entered into by the petitioner. On these contentions, the petitioner seeks quashm....

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....or purchase of goods chargeable to tax under this Act or the Act repealed by this Act during any period has been under assessed or has escaped assessment or assessed at a lower rate or any deduction has been wrongly made therefrom or a set off has been wrongly allowed, the Commissioner may, at any time within five calendar years from the date of order of assessment after giving the dealer a reasonable opportunity of being heard and after making such enquiry as he considers necessary, proceed in such manner as may be prescribed to reassess within a period of two calendar years from the commencement of such proceedings the tax payable by such dealer and the Commissioner may, where the omission leading to such reassessment is attributable to t....

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....des oral evidence of witnesses. The opportunity to prove the correctness or completeness of the return would, therefore, necessarily carry with it the right to examine witnesses and that would include equally the right to Cross-examine witnesses examined by the Sales Tax Officer. Here, in the present case, the return filed by the assessee appeared to the Sales Tax Officer to be incorrect or incomplete because certain sales appearing in the books of Hazi Usmankutty and other wholesale dealers were not shown in the book's of account of the assessee. The Sales Tax Officer relied on the evidence furnished by the entries in the books of account of Hazi Usmankutty and other wholesale dealers for the purpose of coming to the conclusion that th....