2025 (12) TMI 1305

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....adesh VAT, Act, 2005 against the assessment order dated 29.04.2015, passed by the Assistant Excise & Taxation Commissioner (AETC)-cum- Assessing Authority-I, Shimla, Himachal Pradesh for the year 2009-10, 2010-11 and 2011-12 (Annexure P-1), which order was upheld in appeal on 30.09.2015 by the Appellate Authority and further maintained on 19.01.2017 by the Himachal Pradesh Tax Tribunal Dharamshala, Camp at Shimla, Himachal Pradesh. 2. The facts have been taken for convenience from Civil Revision No.22 of 2017 which pertains to the assessment year 2010-11. 3. The Assessment Authority was of the view that it had given a reasonable and affordable opportunity of being heard to the dealer and come to the conclusion that the deduction was b....

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....s to arrive at such a value of the taxable turnover. 7. Resultantly, the Appellate Authority came to the conclusion that no injustice had been caused to the appellant as such and the Assessing Authority had shown special indulgence by not determining any value addition on purchases while dismissing the appeal and upholding the levy of interest and penalty also. 8. The Himachal Pradesh Tax Tribunal Dharamshala, Camp at Shimla, Himachal Pradesh had also upheld the said order on 19.01.2017 (Annexure P-3) and come to the conclusion that due notices had been issued for the assessment years 2009- 10, 2010-11 and 2011-12, the first of which appears to have been issued on 18.01.2012, in Form VAT-XXIX which was issued under Sections 21 and 32 ....

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.... Section 16(8) of the 'Act, 2005' reads as under:- "(8) If a dealer has maintained false or incorrect accounts with a view to suppressing his sales, purchases or stocks of goods, or has concealed any particulars of his sales or purchases of has furnished to, or produced before, any Authority under this Act or the rules made thereunder any account, return or information which is false or incorrect in any material particular, the Commissioner or any person appointed to assist him under sub-section (1) of Section 3 may, after affording such dealer a resonable opportunity of being heard, direct him to pay by way of penalty in addition to the tax to which he is assessed or is liable to be assessed, an amount which shall not be ....