CALPANA SERVICE STATION Vs. DEPUTY COMMERCIAL TAX OFFICER REGISTRATION CELL COMMERCIAL TAXES DEPARTMENT

JUDGEMENT

(1.) This writ petition has been filed by the petitioner praying that this Court may be pleased to issue a writ of Certiorari to call for and quash the impugned proceedings of the respondent, dated 27.8.2010.

(2.) It has been stated that the petitioner, who is a physically handicapped person, is the proprietor of M/s. Calpana Service Station, Puducherry, which deals with petroleum products, based on the dealership granted to it by the Indian Oil Corporation.

(3.) It has been further stated that the petitioner had been granted registration certificate, under the erstwhile Pondicherry General Sales Tax Act, 1967, as well as under the present Puducherry Value Added Tax Act, 2007, and the Central Sales Tax Act, 1956, for the resale of the petroleum products. Based on the registration certificate issued in favour of the petitioner, it has been running a petroleum bunk and reselling the petroleum products in Puducherry. The petitioner, as the registered dealer of the petroleum products, has been acting as an agent of the Government by collecting the tax from the Consumer public on the price of the petroleum products. It has been filing the returns and remitting the tax collected by it, before the assessing authority concerned, regularly. While so, certain discrepancies had been found in the orders of assessment for the assessment years 2004-05 to 2006-07.