Your Lordship, we need you

Last few months were the most comfortable months for the legal fraternity. In the month of August, 2006, Hon’ble President Shri G.D. Parekh was given three years extension by the Government.  We expressed our pleasure through the Editorial and complimented the Government for wise decision.

Thereafter, in the month of October, Hon’ble Shri S. R. Khanzode and Shri S. N. Jamode were appointed to the Tribunal. The month of December introduced another Judge Hon’ble Shri V. B. Deshmukh. All of us were joyous and were under impression that all the benches of the Tribunal would now function in full swing.

But, that was just an illusion. The same sad plight of the Tribunal has been regenerated. After the retirement of Mr. Ahuja, the President is sitting alone on the bench, getting least assistance from the revenue but making every effort to dispose off the cases.

Mr. Deshmukh is not getting independent bench which could have given him an opportunity to perform independently. The appointment of new members is unduly delayed. In good olden days the Dy. Commissioners were reluctant to be the member of the Tribunal. But, now it is only a history. Number of persons are now desirous to come to the Tribunal. But we fail to understand why the appointments are delayed. Everyday we hear
different names. We will have to wait and watch who are those lucky persons.

There is another sad news which will now worsen the situation. It is learnt that Hon’ble Judge Shri S. R. Khanzode is being posted  somewhere else. This news is disheartening and it is going to be a great loss to the Tribunal.  Many of us had an occasion to appear before him after he assumed the office. We found him very sharp in understanding and thorough in jurisprudence. Sales Tax law is more of a technical nature. Normally, minimum two years are required to understand the same thoroughly. But he seems to be an exception.

We appeal to the Hon'ble President to motivate him to be here. Sir, all of us need you.

VAT Audit

The Commissioner, in his meeting with the STP Association, had refused to extend the date of submission of audit reports beyond 31st January, 2007. It was brought to his notice that Form No. 704 is more than assessment order and if his assessing Dy. Commissioners  cannot assess more than 25 dealers within a span of one full year, it is not possible to audit lakhs of dealers correctly and completely within 9 months, especially when there is an inordinate delay on the part of the Government  to explain illdrafted provisions of VAT. Till date, Government has received only 500 of such audit reports.

Even if we say  that it was necessary to extend the date, still, during the discussion we were convinced that the Commissioner’s refusal was justified. He has planned his entire programme based on audit reports received by him. But, to his misfortune, though the Association had positive approach to this problem, his own people betrayed him. The Writ Petition filed by the Association challenging the provision empowering only Chartered Accountants to do the VAT Audit, which in fact is the tax compliance, was before the Hon'ble Bombay High Court for final hearing (of interim relief) on 19th January, 2007. Government was given sufficient time to file reply to the Petition. But, the concerned persons filed the same only in the evening of 18th January; i.e., just the day before the day of hearing. The Court had no other alternative but to adjourn the matter to next month. Consequently, the Court had to extend last date of audit, otherwise the Petition would have become infructuous. This is the reason why the Court directed the date to be extended to 31st March, 2007. We hope, the Commissioner ensures that the Government is represented properly on the next date of hearing. No one wants the date to be extended beyond 31st March.