ESJYAPEE IMPEX P LTD Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) With the consent of the learned counsel appearing on either side, the writ petition itself is taken up for final disposal.

(2.) The prayer in the writ petition is for issuance of a writ of certiorarified mandamus to quash the assessment order passed by the respondent dated March 31, 2006, in the light of the orders passed by the honourable Division Bench of this court in W. P. Nos. 8766 to 8768 of 2000 dated September 25, 2001.

(3.) The matter arises under the Central Sales Tax Act, 1956 (hereinafter called as, "the Act"). The petitioner is a dealer in spices and kirana. A pre-assessment notice was issued by the respondent dated February 8, 2005 for the assessment year 2003-04 proposing to disallow the exemption in case of branch transfer. On receipt of the pre-assessment notice, the petitioner submitted their reply on March 7, 2005, enclosing three original form F in respect of branch transfer to Pondicherry. In respect of branch transfer to Mumbai, it was stated that form F declaration to the value of Rs. 40,47,000 is yet to be received since the Mumbai branch was facing difficulty in obtaining forms from the sales tax authorities as the forms are out of stock and likely to take another one month and requested the respondent to grant time up to April 15, 2005 for filing form F. After receipt of the petitioner's reply, the impugned assessment order has been passed, wherein the respondent confirmed the proposal to disallow the exemption for non-production of form F in respect of the branch transfer to Mumbai branch. Aggrieved by such portion of the impugned order the petitioner is before this court.