2022 (9) TMI 999

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....ome were filed in time and an order of assessment had come to be passed under the provisions of the Act r/w the Central Sales Tax Act (CST Act) on 10.08.2007. 2.The order contains a specific confirmation by the then Assessing Officer to the effect that the accounts were called for, checked as against purchases, sale vouchers and bills and that the turnover reported tallied with the turnover as per the books. The petitioner had claimed concessional rate of tax and the computation of the turnover refers to Form 'C' having been filed in support of the claim of concessional rate of tax. 3.It appears that long after the completion of the assessment, the respondents had come to suspect the veracity of the 'C' forms that had ....

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....ot issued to M/s Acer India Pvt. Ltd., Puducherry, correcting the values mentioned in the "C" forms and also by completely replacing the annexures attached with the "C" forms containing the invoice details. It is found that the dealer had fraudulently and intentionally corrected the values mentioned in the "C" forms with a malafide intention to claim exemption from payment of tax and thereby committed an offence punishable under the provisions of Central Sales Tax Act, 1956. Hence, the "C" form declarations as detailed in the annexure to this notice are rejected and the exemption availed by the dealer on the turnover of Rs.48.83.72.873/- is brought to tax net and the tax due of Rs.1,95,34,914/- (Rupees One crore Ninety five lakhs t....

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....etermination of the turnover and denial of exemption is only to proceed as aginst the petitioner under the provisions of Section 49 of the Act which provides for offences and penalties as well as the relevant provisions of the Central Sales Tax Act providing for penalties. 9.In this context, he draws my attention to Section 469 of the Code of Criminal Procedure, 1973 that sets out the period of limitation for various offences. Section 468(2) sets out the periods of limitation, based on the category of punishment to be imposed, as six months, one year or three years, in the case of offences punishable with (i) fine (ii) imprisonment for a term not exceeding one year or (iii) imprisonment a for term within one month but less than three yea....