{"id":160809,"date":"2010-08-18T00:00:00","date_gmt":"2010-08-17T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-b-engineers-builders-ltd-vs-unknown-on-18-august-2010"},"modified":"2015-07-26T18:58:44","modified_gmt":"2015-07-26T13:28:44","slug":"ms-b-engineers-builders-ltd-vs-unknown-on-18-august-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-b-engineers-builders-ltd-vs-unknown-on-18-august-2010","title":{"rendered":"M\/S. B. Engineers &amp; Builders Ltd vs Unknown on 18 August, 2010"},"content":{"rendered":"<div class=\"docsource_main\">Orissa High Court<\/div>\n<div class=\"doc_title\">M\/S. B. Engineers &amp; Builders Ltd vs Unknown on 18 August, 2010<\/div>\n<pre>                 V. GOPALA GOWDA, CJ &amp; INDRAJIT MAHANTY, J.\n<\/pre>\n<p>                 W.P.(C) NO.13653 OF 2010 (Decided on 18.08.2010).\n<\/p>\n<pre>M\/S. B. ENGINEERS &amp; BUILDERS LTD.                   ..........       Petitioner\n\n                                  . Vrs .\n\nTHE COMMISSIONER OF COMMERCIAL                       ........... Opp.Parties\nTAXES &amp; ORS.\n\nORISSA VAT ACT 2004 (ACT NO. 4 OF 2005 ) - SEC.42, 54.\n\n\n<\/pre>\n<p>       For Petitioner  &#8211; M\/s. Debendra Kumar Dwibedi, A.N.Mohanty,<br \/>\n                         S.K.Roychoudhury, G.M.Rath, S.Mishra,<br \/>\n                         S.S.Padhy &amp; B.Guin.\n<\/p>\n<p>       For Opp.Parties &#8211; Standing Counsel (C.T.).\n<\/p>\n<p>V. GOPAL GOWDA, C.J.           The assessee is before this Court questioning the<br \/>\ncorrectness of the assessment order dated 19.6.2010 passed by the Assessing<br \/>\nAuthority, Bhubaneswar-III Circle, Bhubaneswar without availing the alternative<br \/>\nremedy of appeal provided under Section 77 of the Orissa Value Added Tax Act,<br \/>\n2004 (in short &#8216;OVAT&#8217; Act, 2004).\n<\/p>\n<p> 2.      Placing strong reliance on the mandate of Section 54 of the Act, learned counsel<br \/>\nfor the petitioner submits that the Assessing Authority has not given effect to the benefit<br \/>\nof Rs.1,31,28,321\/-, the amount towards the T.D.S. payment on the ground that the<br \/>\nT.D.S. certificates are not in proper format and some of the T.D.S. certificates are not<br \/>\nsubmitted in original though as indicated in the order to the extent that the Assessing<br \/>\nOfficer had sought for verification of T.D.S. certificates submitted by the Assessee from<br \/>\nvarious Assistant Commissioners of Commercial Taxes of different circles mentioned in<br \/>\nhis letter dated 8.4.2010, Annexure-4, but had not received response therefrom.\n<\/p>\n<p>3.        We have perused the petitioner&#8217;s averments, the order of assessment, the<br \/>\ndocuments produced and the circulars issued by the Commissioner of Commercial<br \/>\nTaxes under Section 52 produced under Anenxure-6 series with regard to the deduction<br \/>\nof tax and deposit of the same. It is contended that after deducting the tax, the deducting<br \/>\nauthorities are required to issue T.D.S. certificates and the same is required to be<br \/>\nmaintained by them in a register making proper entry. Therefore, it is the duty of the<br \/>\nAssessing Officer, in absence of non-production of T.D.S. certificates, to cross-verify the<br \/>\nclaim of the assessee with reference to the register maintained with regard to the T.D.S.<br \/>\neffected by the authorities under different circles, but that has not been done in the<br \/>\npresent case, though the Assessing Officer had sought for verification vide Annexure-4<br \/>\ndated 8.4.2010.\n<\/p>\n<p>4.       Learned Standing Counsel for the revenue justifies the assessment order and the<br \/>\nconsequential order of demand contending that an assessee, who claims adjustment of<br \/>\nT.D.S. is required to produce the original of the same before the Assessing Officer to get<br \/>\nthe benefit of the said deposit while submitting his returns. That has not been done in the<br \/>\n<span class=\"hidden_text\">                                             2<\/span><\/p>\n<p>instant case. Considering the fact that the assessee had not produced the originals as<br \/>\nwell as not in proper format, he submits that the order of assessment does not call for<br \/>\nany interference. He further submits that since the Assessing Officer was required to<br \/>\npass the order of assessment within a period of six months and that period was soon<br \/>\ngoing to expire, hence the order of assessment had to be passed. Therefore, the action<br \/>\nof the Assessing Officer cannot be said to be illegal and the demand was raised since<br \/>\nthe assessee had not discharged his responsibility by producing the T.D.S. certificate in<br \/>\nthe prescribed format and the originals. Hence, he has prayed for dismissal of the writ<br \/>\npetition.\n<\/p>\n<p>5.       With reference to the above rival and legal contentions, we have carefully<br \/>\nexamined the assessment order. The Assessing Officer has listed the numbers of the<br \/>\nT.D.S. certificates which have not been produced in &#8216;proper format&#8217; and the &#8216;original<br \/>\ncertificates&#8217; were not produced. He has claimed the benefit of T.D.S. at the time of fixing<br \/>\nthe liability under the VAT on the basis of the returns submitted.\n<\/p>\n<p>6.       The claim of the petitioner was examined by the Assessing Officer on the basis<br \/>\nof the documents produced and certain benefits have been granted, but due to non-<br \/>\nproduction of T.D.S. in the prescribed format of VAT<br \/>\nAct and original certificates, he has rejected the benefit claimed to the extent of<br \/>\nRs.1,31,28,321\/- which is not tenable for the reason that, the Assessing Officer had<br \/>\nwritten letter to the various Assistant Commissioners of Commercial Taxes for cross-<br \/>\nverification with reference to the claim made by the assessee. He should have got the<br \/>\nsaid particulars by issuing reminders to them and, thereafter should have passed the<br \/>\norder of assessment. Not doing so, he has proceeded to pass the order of assessment<br \/>\nsince the limitation of six months under Section 42 of the OVAT Act was going to expire.<br \/>\nTherefore, the order of assessment is bad. The Assessing Officer could have sought for<br \/>\nanother six months by resorting the proviso of the said Section since he was awaiting<br \/>\nverification by the different Assistant Commissioners of Commercial Taxes with regard to<br \/>\nthe receipt of T.D.Ss and also certificate produced before Assessing Officers. This<br \/>\naspect has been overlooked by the Assessing Officer and has raised the tax liability<br \/>\nwithout awaiting for proper verification from the different Assistant Commissioners of<br \/>\nCommercial Taxes as required under law.\n<\/p>\n<p>7.       It is necessary to make an observation to the effect that Rule-59 of the OVAT<br \/>\nRules, 2005 read with section 54 of the Act empowers the Commissioner to issue<br \/>\ncertificates\/instructions to various Assessing Officers for the purpose of passing the<br \/>\nassessment order. The Tax Deducting Authorities are liable to issue certificates in favour<br \/>\nof the contractors from whom tax was deducted at source and to send a copy thereof to<br \/>\nthe &#8220;Assessing Authority within whose jurisdiction the works contract is executed&#8221; and<br \/>\nthe said rule also contemplates that the Tax Deducting Authorities are also required to<br \/>\nfurnish a consolidated statement of tax deducted during a month in form VAT 605-A on<br \/>\nor before 14th day of the succeeding month to the concerned Assistant Commissioner or<br \/>\nSales Tax Officer having jurisdiction. In that view of the matter the Assessing Officer is<br \/>\njustified in asking for verification of certificates for the purpose of passing the<br \/>\nassessment order. That has not been done in the present case.\n<\/p>\n<p>8.       In view of the above, the impugned order of assessment Annexure-2 and the<br \/>\nconsequent demand is bad in law and is, therefore, quashed. The matter is remitted<br \/>\nback to the Assessing Officer for fresh assessment after getting proper verification and<br \/>\nalso the assessee may produce the original T.D.Ss obtained by him. If the originals are<br \/>\n<span class=\"hidden_text\">                                             3<\/span><\/p>\n<p>not available with him, he has to file declaration as required under law. The petitioner is<br \/>\ndirected to appear before the Assessing Officer within three weeks from today. The<br \/>\nAssessing Officer shall complete the inquiry within a period of eight weeks thereafter.\n<\/p>\n<p>                                             The writ application is allowed.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Orissa High Court M\/S. B. Engineers &amp; Builders Ltd vs Unknown on 18 August, 2010 V. GOPALA GOWDA, CJ &amp; INDRAJIT MAHANTY, J. W.P.(C) NO.13653 OF 2010 (Decided on 18.08.2010). M\/S. B. ENGINEERS &amp; BUILDERS LTD. &#8230;&#8230;&#8230;. Petitioner . Vrs . THE COMMISSIONER OF COMMERCIAL &#8230;&#8230;&#8230;.. Opp.Parties TAXES &amp; ORS. ORISSA VAT ACT 2004 (ACT [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,25],"tags":[],"class_list":["post-160809","post","type-post","status-publish","format-standard","hentry","category-high-court","category-orissa-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>M\/S. B. 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