PASWARA PETROCHEM LTD Vs. DEPUTY COMMISSIONER

JUDGEMENT

(1.) By this writ petition, the petitioner has prayed for a writ of certiorari quashing the order dated 25.11.2011, passed by the Deputy Commissioner Commercial Tax under section 22 read with Section 21 of the U.P. Trade Tax Act and Section 9(2) of the Central Sales Tax Act for the Assessment Year 1999-2000 Central.

(2.) Brief facts of the case as emerged from the pleadings in the writ petition are; the petitioner deals in manufacture and sale of organic composite solvent (OCS). The petitioner is a public Ltd. Company registered both under the U.P. Trade Tax Act and Central Sales Tax Act. For the assessment year 1999-2000 (Central), assessment order dated 10.3.2003 was passed by the respondent no. 1. The order dated 23.4.2004 was passed by the Additional Commissioner giving permission for re-assessment under section 21(2) of the U.P. Trade Tax Act, 1948 (hereinafter referred to as '1948 Act'). The order of the Additional Commissioner stated that certain forms -C which were submitted by the petitioner could not be verified resulting non imposition of tax on full rates in the earlier assessment. A similar order dated 27.4.2007 was passed under section 21(2) with regard to assessment year 1999-2000 (U.P.). The petitioner filed writ petition in this Court being writ petition Nos. 635 (Tax) of 2004 and 636 (Tax) of 2004, challenging the orders dated 23.4.2004 and 27.4.2004 in which interim order was passed by this Court. Ultimately vide judgment and order dated 15.7.2010 both the writ petitions were dismissed. Subsequent to the dismissal of the writ petition, a composite notice dated 20.11.2010 was issued for re-assessment both under U.P. and Central. The petitioner again filed writ petitions being Writ Tax No. 192 of 2011 and Writ Tax No. 193 of 2011 seeking a direction to supply the relevant documents to the petitioners as prayed for by means of an application. The said writ petitions were disposed of by order dated 9.2.2011. Notices were issued again on 13.1.2011 asking the petitioner for compliance. The petitioner filed detailed objections on 13.1.2011. The Deputy Commissioner passed order dated 24.2.2011 referring to the permission dated 27.4.2004 of the Additional Commissioner for re-assessment, by which order notices issued for re-assessment for the year 1999-2000 was withdrawn. After the order dated 24.2.2011, another notice under sections 22/21 of 1948 Act and Section 9(2) of the Central Sales Tax Act was issued asking the petitioner as to why the order dated 24.2.2011 be not modified on the basis of facts as mentioned in the permission order dated 23.4.2004. The notice mentioned that the order dated 24.2.2011 was passed taking into consideration the approval order dated 27.4.2011 (Provincial), whereas the permission order dated 23.4.2004 was not referred to and the order dated 24.2.2011 was passed mistakenly, which needs to be rectified under section 22. The petitioner filed a reply to the notice under section 22. After considering the reply of the petitioner, the order dated 25.11.2011 has been issued rectifying the earlier order dated 24.2.2011. A re-assessment order has been passed with regard to Central by which re-assessment has been made for the year 1999-2000 and demand of balance tax of Rs. 1,14,31,729/- has been issued. This writ petition has been filed challenging the order dated 25.11.2011.

(3.) We have heard Sri Rakesh Ranjan Agrawal, learned Counsel for the petitioner and Sri S.P. Kesharwani, learned Additional Chief Standing Counsel for the State.