SHANTI FRAGRANCES Vs. UNION OF INDIA

JUDGEMENT

(1.) SLP (C) No. 9228 of 2005 In matters concerning the Revenue we have come across writ petitions being filed in the High Courts challenging the validity of notifications without disclosing pendency of assessment proceedings / appeals therefrom. This is one such case.

(2.) IN the lead matter the assessment order was passed on 31-3-2004. The assessment year is 2002-2003. On 14-7-2004 M/s Shanti Fragrances (the assessee) moved the Delhi High Court vide CWP No. 11251 of 2004 challenging the validity of the Notification dated 31-3-2000 issued under the Delhi Sales Tax Act, 1975. In the writ petition it has been solemnly stated that the assessee has not adopted any other proceedings, though on the date of the filing of the writ petition the assessee had preferred statutory appeal against the order of assessment which was pending since 19-5-2004. It needs to be reiterated that the writ petition was filed on 14-7-2004. Therefore the petitioner assessee had failed to disclose to the High Court that it had filed an appeal during the pendency of the writ petition.

(3.) WE are taking serious view of this matter particularly when huge stakes are involved and it was incumbent on the assessee to disclose to the High Court that an appeal was pending before the first appellate authority. In this case the contents of gutka / paan masala is in issue.