STATE OF HARYANA Vs. DARONACHARYA COLLEGE OF ENGINEERING

JUDGEMENT

(1.) Delay condoned.

(2.) The petitioners-State of Haryana and its Assistant Excise and Taxation Officer seek leave to appeal against the judgment and order dtd. 10/4/2015 in CWP No. 6087 of 2005 whereby the High Court of Punjab and Haryana at Chandigarh accepted the writ petition filed by the present respondents and quashed the Show Cause Notice proposing to deny the benefit of exemption from payment of passengers tax in terms of Memo dtd. 22/9/1970 issued under Sec. 10 of the Punjab Passengers and Goods Taxation Act, 1952 (as applicable to the State of Haryana).

(3.) Ms. Nidhi Gupta, learned Additional Advocate General appearing for the State of Haryana has, with all emphasis, argued that the High Court has been in error in passing the impugned order dtd. 10/4/2015, while looking at the purported intendment of the exemption notification. The learned counsel would contend that the approach of the High Court is not in conformity with the requirement of law as regards taxing statutes and further as regards the exemption notification or clauses. Learned counsel has referred to the following enunciation in Hansraj Gordhandas v. H.H. Dave, Assistant Collector of Central Excise & Customs, Surat and two Ors (1969) 2 SCR 253 (at p. 259)-