Harrashment by state government employee
Neeraj Kumar Giri
(Querist) 26 June 2014
This query is : Resolved
Dear Experts,
Kindly advice me upon the case.
One of my friend who is engaged in hardware shop in West Bengal, and the shop is very small and some how he use to survive by the help of the shop, but recently a Notice u/s 66(1) of W.B.VAT ACT-2003 has been served by the Sales Tax Officer, in which it has been demanded to produce Sale Register, Purchase Register, Bill, Invoice, Cash Memo, Balance Sheet & Books of Accounts.
The same has been produced before the Sales Tax Officer and as well as he had registered himself u/s 24 sub section(1)sub clause (b), and after hearing upon the notice u/s 66(1) The Sales Tax Officer was satisfied and dropped the case by marking remarks on the notice by writing that "the case was discussed and the assessee has registered himself under VAT ACT, hence the case is dropped.
Thereafter, again the same officer served a Notice in FORM 4, (Notice calling for objection against imposition of penalty under sub-section(4) of Section 23 or sub-section (2) of section 25 or sub-section (5) of section 40 or sub-section(1) of section 30C or sub section (4) of section 39 or section 101 of the west Bengal Value Added Tax,2003.)
Stating that the assessee have failed to comply with the provision of Section 64, and failed to produce books of Accounts as prescribed u/s 66A read with rule 93A.
Under such circumstances I would like to ask my experts that the same Sales Tax Officer who issued me first Notice u/s 66(1) has himself dropped the case and again he served me another notice u/s 65 & u/s 66A read with rule 93A on the basis of first notice, is it not a form harassment conducted by the Sales Tax Officer, is he not misusing his power of being a Government Employee.
I would like to ask my experts that under this situation can I file a case of Harassment against the Sales Tax Officer.
or what to do to come out from this problem. Please specify with rule and section under particular Law.
Thank You.
Dr J C Vashista
(Expert) 26 June 2014
Did you bring the fact to the notice of his senior offficers? If yes, what is the outcome? otherwise, submit the same to them, wait and then proceed.
Yes, you can file a case of harassment and blackmailing besides misuse of authority.
Contact, consult and seek advise from a local taxation lawyer/ Chartered Accountant.
Devajyoti Barman
(Expert) 26 June 2014
Though he may be harassing you but in absence of proof you hardly can do anything.
Rajendra K Goyal
(Expert) 26 June 2014
Consult a local lawyer and show him all the documents.
Neeraj Kumar Giri
(Querist) 26 June 2014
Respected Barman Sir,
The circumstantial evidences are there because he himself dropped the case and again on the basis of the first notice he again asked for show cause otherwise penalty of Rs.10000/- will be imposed, in his next notice.
I mean what kind of proof is needed to construct my plea.
Sankaranarayanan
(Expert) 26 June 2014
you can approach the concern enforcement officer to drop the penalty by way of written request through your official letter pad. Tell what is the facts of the case
T. Kalaiselvan, Advocate
(Expert) 27 June 2014
You may follow the advise rendered by expert Sankar Narayanan. Do you possess the proof of the officer dropping the case on earlier occasion>, if yes, with the help of such documentary evidence you can approach the higher officer, if not you can narrate the event in your explanation letter and get exemption.
