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IN THE HIGH COURT OF TRIPURA AT AGARTALA
S. Talapatra, S.G. Chattopadhyay, JJ.
Ruchi Soya Industries Ltd. - Appellants
Vs.
The State of Tripura and Ors. - Respondent
CRP No. 28/2017
Decided On : 09-09-2020
Tripura Value Added Tax Act, 2004 - Section 72(2), Section 31(1), 25(4) & 53(3) - Companies Act, 1956 - Central Sales Tax Act, 1956 - Private limited company - Non submission of audited accounts - Imposed penalty - Industries is a private limited company incorporated under provisions of the Companies Act, 1956 which is engaged in business of edible oil and soyabori etc - It enjoys registration under T. VAT Act, 2004 and Central Sales Tax Act, 1956 - Petitioner has a branch office at Dhaleswar Road no 16 in West Tripura District for carrying out its business within state- Superintendent of Taxes, Charge VIII, being Assessing Authority vide Assessment Order dated imposed penalty on Revision petitioner in terms of Section 53(3) for non submission of audited accounts - Whether assessee could be saddled with liability in absence of prescribed form in terms of Section 53(1) of TVAT Act – Held, no notice was issued by Superintendent of Taxes(Assessing Authority), Charge-VIII for scrutiny of return and for such non-submission of Audited Balance Sheet of Company under Section 53 of TVAT Act, 2004 though it is well known to Ld. Assessing Authority that the Company sends its goods covered - In view of above discussion, Court dispose of Civil Revision Petition by upholding assessment order dated and order dated of Revisional Authority (Commissioner of Taxes) in Revision case No. except penalty equal to 15% imposed by assessing officer - Petition is thus partly allowed - Interim order, if any, stands vacated.
JUDGMENT :
S.G. Chattopadhyay, J.
1. This Civil Revision Petition has been filed under Section 72(2) of the Tripura Value Added Tax Act, 2004(in short, the TVAT Act, 2004) against the order dated 28.02.2017 passed by the Commissioner of Taxes as Revisional Authority in Revision Case No 18 of 2016 whereby the assessment order dated 29.09.2016 made by the Superintendent of Taxes, charge VIII, Agartala for the period from 2011-12 to 2014-15 was upheld.
2. Brief facts of the case are as under:
(ii) The Superintendent of Taxes, Charge VIII, Agartala being the Assessing Authority vide Assessment Order dated 29.09.2016 imposed penalty on the Revision petitioner in terms of Section 53(3) for non submission of audited accounts for the years 2011-12 to 2014-15. The order dated 29.09.2016 of the Assessing Authority reads as follows:
"Since the dealer has tried to conceal the actual taxable turnover by way of suppressing the actual import of taxable goods with a view to evading tax, I hold the dealer guilty of offence under this Act and impose penalty @ 15% of the concealed tax amount besides charge interest as per provisions of the TVAT Act, 2004. The dealer has not submitted audited accounts for the years 2011-12 to 2014-15 as required under Section 53(1) and (2) of the TVAT Act, 2004 which attract penal actions under Section 53(3) of the said Act for the aforenoted year and also impose penalty @0.1% on the turn over determined for the years 2011-12 to 2014-15 and thus complete the assessment in the computation noted below:
COMPUTATION
| 2011-12 | ||||
|
| 4% | 5% | 12.5% | 13.5% |
| TOR | 4,0254904.00 | 45,19,87,875.00 | 4,15,781.00 | 64,01,038.00 |
| TOD | 4,02,90,160.00 | 45,20,40,160.00 | 4,25,290.00 | 64,30,270.00 |
| Tax payable | 16,11,606.40 | 2,26,02,008.00 | 53,161.25 | 8,68,086.45 |
| Total tax payable | 2,51,34,862.00 | |||
| Less : VAT Paid | 2,51,25,703.00 | |||
|
| 9,159.00 | |||
| Interest | 7,419.00 | |||
| Addl. Penalty@15% as discussed | 1,374.00 | |||
| Add. Penalty @0.1% and the TOD U/S 53(3) of the TVAT Act, 2004 | 4,99,186.00 | |||
| Net due | 5,17,138.00 | |||
| 2012-13 | 2013-14 | ||||
|
| 5% | 13.5% | 5% | 13.5% | 14.5% |
| TOR | 47,78,73,245.00 | 1,18,76,107.00 | 44,36,45,341.00 | 80,37,580.00 | 52,41,149.00 |
| TOD | 47,79,26,240.00 | 1,19,17,490.00 | 44,48,04,112.00 | 80,51,220.00 | 52,55,160.00 |
| Tax payable | 2,38,96,312.00 | 16,08,861.00 | 2,22,40,206.00 | 10,86,915.00 | 7,61,998.00 |
| Total tax payable | 2,55,05,173.00 | 2,40,89,119.00 | |||
| Less : VAT Paid | 2,54,96,937.00 | 2,40,27,307.00 | |||
|
| 8236.00 | 61812.00 | |||
| Add. Interest | 5189.00 | 27,815.00 | |||
| Addl.Penalty@15% as discussed | 1235.00 | 9272.00 | |||
| Add. Penalty for late submission of returns as discussed | 14,00.00 | NIL | |||
| Add. Penalty @0.1% and the TOD U/S 53(3) of the TVAT Act,2004 | 4,89,844.00 | 4,58,110.00 | |||
| Net due | 5,05,904.00 | 5,57,009.00 | |||
| 2014-15 | ||
|
| 5% | 14.5% |
| TOR | 52,11,30,604.00 | 2,25,78,683.00 |
| TOD | 52,12,19,117.00 | 2,26,05,160.00 |
| Tax payable | 2,60,60,956.00 | 32,77,748.00 |
| Total tax payable | 2,93,38,704.00 | |
| Less : VAT Paid | 2,93,30,439.00 | |
| Balance due | 8265.00 | |
| Add. Interest | 2232.00 | |
| Addl. Penalty@15% as discussed | 1240.00 | |
| Add. Penalty @0.1% and the TOD U/S 53(3) of the TVAT Act,2004 | 5,43,824.00 | |
| Net due | 5,55,561.00 | |
(iii) Aggrieved by the penalty, so imposed by the Assessin
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