MARUTHI HANDLING EQUIPMENTS Vs. DEPUTY COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) THIS writ appeal is filed against the order of the learned single Judge dated July 13, 2006 in M. P. No. 2 of 2006 in W. P. No. 22311 of 2006 imposing certain pre -conditions for ordering the miscellaneous petition. As the order passed by the learned Judge is very short, the same is extracted below: Having regard to the peculiar nature of the case, this court is not satisfied that the seller is not conscious of the provisions of the terms which provides the seller to accept form XVII and the concessional rate of tax in such goods, which could be used as component parts, packing machinery, etc., but whereas in the present case, the seller might be aware that the trolleys sold cannot be used as component parts or packing machinery or the like stated under Section 3(3). Hence the entire blame cannot be shifted to the purchaser. However, this is a prima facie opinion and the case has to be decided on merits at the time of final disposal.

(2.) IN order to safeguard the interest of the seller, which is the subject -matter of the writ petition, there will be an order of interim stay on condition that the petitioner shall furnish bank guarantee for the entire balance tax amount as demanded by the respondent within a period of four weeks from the date of receipt of copy of this order, failing which, the interim stay granted shall stand automatically vacated, without reference to the court notice.

(3.) WITH the consent of the parties, the writ appeal as well as the writ petition are taken up for hearing.