MAN SINGH Vs. ASSISTANT SUGAR COMMISSIONER

JUDGEMENT

(1.) M. C. Agarwal, J. By this petition under Section 226 of the Constitution of India the petitioner challenges an assess ment order dated 15. 6. 1998 passed by a Khandsari Inspector-cum- Assessing Of ficer, Jhinjhana, District Muzaffarnagar and appellate order, dated 28. 7. 1998 passed by the Appellate. Authority-cum-Assistant Sugar Commissioner whereby the petitioner's appeal against the first mentioned order has been dismissed. The petitioner is operating a Khandsari manufacturing unit and opted to pay-sugar cane purchase tax on assumed basis in terms of Section 3 (1-a) of the Act read with Rule 10-A of the U. P. Sugarcane (Purchase Tax) Act, 1971.

(2.) THE Rules require that the intima tion on of the start of the unit should be sent under a registered cover to the Sugar Commissioner, the Assistant Sugar Com missioner and the Assessing Officer so as to reach them 15 days before the start of the unit. THE petitioner sent such intima tion for the crushing season 1997-98 through a registered letter dated 25th Oc tober, 1997 which was received in the of fice of the Assessing Officer on 28th Oc tober, 1997 and the date of the start of the unit was mentioned as 11. 11. 1997. Thus the option was received by the Assessing Officer 14 days before the start of the crushing and not 15 days before, as re quired by the Rule. On this basis the As sessing Officer passed the impugned order, dated 15. 6. 1998 stating that the aforesaid defect was intimated" to the petitioner through a notice, dated 3rd June, 1998 and since the option was not in accordance of the Rules, the same was rejected and tax was levied on the basis of the actual purchase. An appeal against the said order has been dismissed. In the counter-affidavit the same stand has been taken in defence of the impugned orders.

(3.) THE writ petition is, therefore, al lowed and the impugned orders, referred to above, are quashed. THE parties will bear their coats. Petition allowed. .