2020 (8) TMI 784

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.... Shri Mohit Maulekhi, learned brief holder for the State/respondent. Hon'ble Ravi Malimath, ACJ. (Oral) The revisionist is running a business of steel fabrication, manufacturing and job work since May, 2005 at Tilwara, Pauri Garhwal. He is an unregistered dealer since he has no taxable turnover for the previous years 2005-2006 and 2006-2007. It was held that he did not possess any taxable....

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....stock as well as the raw material stock calculated the sale turnover of 25 Chaukhats at Rs. 25,000/- namely at Rs. 1,000/- each and the sale of four shutters at Rs. 60,000/- at Rs. 15,000/- each. He thus arrived at a monthly sale turnover of Rs. 85,000/- and calculated the annual sale turnover at Rs. 10,20,000/-. Since the survey was conducted on 29.01.2008, the assessing authority while determini....

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....essee is in appeal. 3. Shri Sudhir Kumar, learned counsel for the revisionist places reliance on Section 53 of the Uttarakhand Value Added Tax, 2005 and contends that in terms of the explanation to sub-section 6 of Section 53 of the Uttarakhand Value Added Tax, 2005, before increasing the tax, the dealer shall be given an opportunity of being heard on the proposal of increasing the liability. I....

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....) xxxx (5) xxxx (6) xxxx Explanation- The power to vary an order referred to in clause (a) includes the power to vary the order by reducing or enhancing the amount of assessment of penalty. However before increasing the tax or other amount the dealer shall be given an opportunity of being heard on the proposal of increasing the liability. 6. The impugned order of the ....