VISHWANATH JUNJHUNWALA Vs. STATE OF U P

JUDGEMENT

(1.) B. M. LAL, J. The main grievance which the petitioner has brought before this Court for redress by means of this petition under article 226 of the Constitution is, that the impugned order dated October 4, 1994 (annexure 7 to the writ petition) passed by the Assistant Commissioner (Assessment) I, Trade Tax, Varanasi, whereby the assessee is directed not to use the coal imported on form 31 on job work; and that the impugned condition imposed vide order dated October 6, 1994 (annexure 9) to the effect that the assessee shall not use the coal imported on form 31 on job work, may be quashed.

(2.) IN short the case of petitioner is that M/s. Jhunjhunwala a partnership-firm is registered dealer under the provisions of the U. P. Sales Tax Act, 1948 (now U. P. Trade Tax Act) (hereinafter referred to as "the Act") and the Central Sales Tax Act, 1956 and carries on the business of manufacture and sale of refined oil, etc. It refines oil both in its own account as also on job work basis. It requires steam coal in huge quantity to be used as fuel for manufacturing the refined oil. IN order to bring coal by road from Central Coal Field, Ranchi to Varanasi (where petitioner's factory is situated) within the State of Uttar Pradesh, petitioner requires form 31 as prescribed under the Act and the U. P. Trade Tax Rules (for short, "the Rules" ). The petitioner vide application dated September 17, 1994 (annexure 4) requested the Assistant Commissioner (Assessment) I, Trade Tax, Varanasi, to issue 1,500 forms 31 who instead of issuing form 31 issued a notice dated September 23, 1994 under section 15-A (1) (r) of the Act calling upon the petitioner to show cause as to why penalty be not imposed as coal which is being imported by the petitioner on form 31 is being used on job work. The petitioner replied aforesaid show cause notice and ultimately impugned orders referred to above have been passed. Hence this writ petition.

(3.) SUPPORTING the impugned orders, learned counsel for the respondents vehemently contended that under the scheme of Act and Rules the goods intended to be brought or imported into the State in connection with business can be brought or imported only against form 31 and the goods intended to be brought or imported into State otherwise than in connection with business can be brought or imported against form 32 only and since the petitioner intends admittedly to bring or import the coal for job work which is not in connection with business rather is otherwise than in connection with business hence he is not entitled to be issued the form 31 for job work.