{"id":231199,"date":"2010-12-02T00:00:00","date_gmt":"2010-12-01T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-m-p-rajya-power-loom-bunker-vs-the-assistant-commissioner-of-on-2-december-2010"},"modified":"2015-06-13T05:58:14","modified_gmt":"2015-06-13T00:28:14","slug":"ms-m-p-rajya-power-loom-bunker-vs-the-assistant-commissioner-of-on-2-december-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-m-p-rajya-power-loom-bunker-vs-the-assistant-commissioner-of-on-2-december-2010","title":{"rendered":"M\/S M.P.Rajya Power Loom Bunker &#8230; vs The Assistant Commissioner Of &#8230; on 2 December, 2010"},"content":{"rendered":"<div class=\"docsource_main\">Madhya Pradesh High Court<\/div>\n<div class=\"doc_title\">M\/S M.P.Rajya Power Loom Bunker &#8230; vs The Assistant Commissioner Of &#8230; on 2 December, 2010<\/div>\n<pre>                          W.P.No.10810\/2010\n\nM.P.Rajya Power Loom           Assistant Commissioner of        Commercial\nBunkar Sahkari                 Tax\n\n\n\n\n2.12.2010.\n      Shri Sumit Nema, counsel for the petitioner.\n      Shri Naman Nagrath, Additional Advocate General for\nrespondents.<\/pre>\n<p>      The petitioner has sought following reliefs:\n<\/p>\n<blockquote><p>          (I) To quash the assessment orders dated 30.3.10(P\/3)<br \/>\n              passed under MP VAT Act and Entry Tax Act by the<br \/>\n              respondent no.1.\n<\/p><\/blockquote>\n<blockquote><p>          (II) To issue any other writ or order or direction or relief<br \/>\n               which the Hon&#8217;ble Court deems fit and proper in the<br \/>\n               facts and circumstances of the case.\n<\/p><\/blockquote>\n<p>(2)   In short the contention of the petitioner is that without<br \/>\nissuing notice under sub-section (5) of Section 20 of Madhya<br \/>\nPradesh VAT Act, 2002, proceedings for best judgment<br \/>\nassessment     were       initiated    by    respondent       no.1       which<br \/>\nproceedings are without jurisdiction.\n<\/p>\n<p>(3)   Stating aforesaid, it was submitted by Shri Nema that the<br \/>\norder Annexure P\/3 passed by respondent no.1 may be quashed.<br \/>\n(4)   Shri Naman Nagrath, the learned Additional Advocate<br \/>\nGeneral appearing for respondents, opposed the contention, who<br \/>\nsubmitted that in fact a notice in form no.20, as required under<br \/>\nsub- section (5) of Section 20 of the VAT Act was issued to the<br \/>\npetitioner and thereafter order in Annexure P\/3 was passed. Apart<br \/>\nfrom this, order Annexure 3 is appealable and the petitioner may<br \/>\navail alternative efficacious statutory remedy by filing appeal<br \/>\nbefore the appellate authority. On raising such contention, the<br \/>\nlearned counsel for the petitioner submitted that in the<br \/>\ncase,question of invoking provision of sub-section (5) of Section<br \/>\n20 of the VAT Act arises only after completion of proceedings<br \/>\nunder sub-section (4) of Section 20 of the Act, but in this case<br \/>\ndirectly proceedings under sub-section (5) were initiated by<br \/>\nrespondent no.1. So the entire proceedings may be quashed.<\/p>\n<pre>\n                           W.P.No.10810\/2010\n\nM.P.Rajya Power Loom          Assistant Commissioner of       Commercial\nBunkar Sahkari                Tax\n\n\n\n\n(4)    In reply to this, Shri Naman Nagrath submitted that the\n<\/pre>\n<p>petitioner may raise all these contentions before the appellate<br \/>\nauthority who shall consider and decide the objections of the<br \/>\npetitioner.\n<\/p>\n<p>(5)    To appreciate rival contentions of the parties, it would be<br \/>\nappropriate if sub-sections (4) and (5) of Section 20 of Madhya<br \/>\nPradesh VAT Act are referred which read as under;\n<\/p>\n<blockquote><p>              Section 20: Assessment of tax.\n<\/p><\/blockquote>\n<blockquote><p>       &#8220;(4)    (a)    The Commissioner shall serve on a<br \/>\n       registered dealer referred to in the proviso to sub-<br \/>\n       section(1)of this Section or sub-section (3) of Section<br \/>\n       20-A or a registered dealer who is not eligible for<br \/>\n       assessment under sub-section (1) of Section 20-A with<br \/>\n       a notice in the prescribed form appointing a place which<br \/>\n       may be the business premises or any other place and<br \/>\n       day and directing him.-\n<\/p><\/blockquote>\n<blockquote><p>               (I)     to appear in person or by an agent<br \/>\n       entitled to appear in accordance with the provisions of<br \/>\n       Section 23; or\n<\/p><\/blockquote>\n<blockquote><p>               (ii)    to produce evidence or have it produced<br \/>\n       in support of the returns; or.\n<\/p><\/blockquote>\n<blockquote><p>               (iii)   to produce or cause to be produced<br \/>\n       accounts, registers, cash memoranda or other<br \/>\n       documents relating to his business.\n<\/p><\/blockquote>\n<blockquote><p>               (b)     The Commissioner, after hearing the<br \/>\n       registered dealer or his agent and examining the<br \/>\n       evidence produced in compliance with the requirements<br \/>\n       of sub-clause (ii) or sub-clause (iii) of clause (a) and<br \/>\n       such further evidence as he may require, shall assess<br \/>\n       or reassess him to tax.\n<\/p><\/blockquote>\n<blockquote><p>       (5)    If a registered dealer referred to in clause (a) of<br \/>\n       sub-section(4),-\n<\/p><\/blockquote>\n<blockquote><p>              (a)      has not furnished returns and statement<br \/>\n       in respect of any period by the prescribed date; or\n<\/p><\/blockquote>\n<blockquote><p>              (b)      has knowingly furnished incomplete or<br \/>\n       incorrect returns or statement for any period; or.<\/p><\/blockquote>\n<p>              \u00a9        having furnished such returns has failed<br \/>\n       to comply with any of the terms of a notice issued under<br \/>\n       clause (a) of sub-section (4); or\n<\/p>\n<p>           1. (I)      has not maintained any accounts; or\n<\/p>\n<p>              (ii)     the accounts maintained by him are not<br \/>\n              in accordance with the provisions of sub-section<br \/>\n              (1) of Section 39 or<br \/>\n                           W.P.No.10810\/2010<\/p>\n<p>M.P.Rajya Power Loom          Assistant Commissioner of      Commercial<br \/>\nBunkar Sahkari                Tax<\/p>\n<p>              (iii)   has not regularly employed any method<br \/>\n       of accounting; or\n<\/p>\n<p>              (iv)    the method employed is such that in the<br \/>\n       opinion of the Commissioner assessment cannot<br \/>\n       properly be made on the basis thereof;\n<\/p>\n<p>       the Commissioner shall, after issue of a notice in the<br \/>\n       prescribed form appointing a place which may be the<br \/>\n       business premises or at the place specified in the notice<br \/>\n       and in the prescribed manner, assess the dealer to the<br \/>\n       best of his judgment&#8221;.\n<\/p>\n<p>       Sub Section (4) specifically provides issuance of notice in<br \/>\nprescribed form. Rule 29 of the M.P.VAT Rules, 2006 provides<br \/>\nissuance of a notice under sub-section (4) of Section 20 in form<br \/>\nno.19. A specific notice is required under form no.19 , under sub-<br \/>\nsection(4) of Section 20 of the VAT Act and after receiving such<br \/>\nnotice, if the requisite information is not furnished by the registered<br \/>\ndealer as required under sub-section (4), the Assessing Officer is<br \/>\nempowered to proceed under sub-section (5) of the Act (supra).<br \/>\n(6)    It appears that in this case, no notice in form 19 was issued<br \/>\nto the petitioner and directly a notice in form 20 was issued. Sub<br \/>\nsection (5) also provides issuance of notice in prescribed form by<br \/>\nthe Assessing Officer. Rule 31 of the Rules provides issuance of<br \/>\nnotice under sub section (5) of Section 20 in form no.20. It<br \/>\nappears that under the Rules two separate forms are provided for<br \/>\nissuance of notice under sub-section (4) and under sub-section<br \/>\n(5) and the assessing officer while proceeding under sub-section<br \/>\n(4) ought to have issued a notice in form 19 and then if the notice<br \/>\nis not complied with, then the Assessing Officer is empowered to<br \/>\nproceed under sub-section (5) by issuance of another notice as<br \/>\nprescribed in form 20. It appears that in this case, without issuing<br \/>\nnotice in form 19, a notice in form 20 was issued and the<br \/>\nAssessing Officer because of non-furnishing           of the requisite<br \/>\ninformation as required under sub-section (4)          and proceeded<br \/>\nunder sub-section (5) of the Act.<\/p>\n<pre>\n                          W.P.No.10810\/2010\n\nM.P.Rajya Power Loom         Assistant Commissioner of    Commercial\nBunkar Sahkari               Tax\n\n\n\n\n(7)      The final order which has been passed by respondent\n<\/pre>\n<p>no.1 is an appellate order and the petitioner is having efficacious<br \/>\nalternative remedy of filing a statutory appeal against Annexure P\/<br \/>\n3,so we do not find it appropriate to entertain this petition at this<br \/>\njuncture merely because of non-issuance of notice in form 19. The<br \/>\npetitioner may raise all these contentions before the appellate<br \/>\nauthority by filing an appeal against the order Annexure P\/3.<br \/>\n(8)     In view of the aforesaid, we dispose of this matter with<br \/>\nfollowing directions:\n<\/p>\n<p>(i)     The petitioner may file an appeal against the order<br \/>\nAnnexure P\/3(two in numbers) dated 17.6.2010 passed by<br \/>\nrespondent no.1within a period of 30 days from today.\n<\/p>\n<p>(ii)    The appellate authority on filing such an appeal within 30<br \/>\ndays from today shall entertain the appeal without going into<br \/>\nquestion of limitation and shall proceed to decide the appeal in<br \/>\naccordance with law.\n<\/p>\n<p>(iii)   The petitioner may raise all its contentions before the<br \/>\nappellate authority including non-issuance of notice in form 19 or<br \/>\npremature issuance of notice in form 20,        who shall consider<br \/>\ngrievance of the petitioner in accordance with law.\n<\/p>\n<p>        With the aforesaid directions, this petition is finally<br \/>\ndisposed of with no order as to costs.<\/p>\n<pre>\n\n\n\n\n   ( Krishn Kumar Lahoti )         (Mrs.Sushma Shrivastava)\n         Judge                           Judge\n\n\nJLL\n <\/pre>\n","protected":false},"excerpt":{"rendered":"<p>Madhya Pradesh High Court M\/S M.P.Rajya Power Loom Bunker &#8230; vs The Assistant Commissioner Of &#8230; on 2 December, 2010 W.P.No.10810\/2010 M.P.Rajya Power Loom Assistant Commissioner of Commercial Bunkar Sahkari Tax 2.12.2010. Shri Sumit Nema, counsel for the petitioner. Shri Naman Nagrath, Additional Advocate General for respondents. The petitioner has sought following reliefs: (I) To [&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":[8,24],"tags":[],"class_list":["post-231199","post","type-post","status-publish","format-standard","hentry","category-high-court","category-madhya-pradesh-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>M\/S M.P.Rajya Power Loom Bunker ... vs The Assistant Commissioner Of ... on 2 December, 2010 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/ms-m-p-rajya-power-loom-bunker-vs-the-assistant-commissioner-of-on-2-december-2010\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"M\/S M.P.Rajya Power Loom Bunker ... vs The Assistant Commissioner Of ... on 2 December, 2010 - Free Judgements of Supreme Court &amp; 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