NEW METRO ENGINEERING INDUSTRIES Vs. STATE OF MAHARASHTRA

JUDGEMENT

(1.) THE petitioner in Writ Petition No. 2565 of 1987 is challenging the validity of Section 15-1a of the Act on various grounds and also challenging the order dated May 13, 1986 passed by the Sales Tax Officer, Unit I, Nagpur who had levied an amount of Rs. 5,720 as additional tax under Section 15-1a and also is challenging the orders passed by the Sales Tax Tribunal confirming the earlier order by an order dated September 10, 1987. The petitioner in Writ Petition No. 1641 of 1988 is also challenging the levy of additional tax under the said provisions of Section 15-1a on the ground that no additional tax could be levied and, therefore, the provisions of Section 15-1a were not attracted in his case.

(2.) SINCE the question arising in both these petitions is the same, we propose to decide and dispose of these two petitions by common judgment. In fact, the Writ Petition No. 1641 of 1988 was admitted on August 3, 1989. It was directed that it should be heard with the Writ Petition No. 2565 of 1987.

(3.) THE petitioner in W. P. No. 2565 of 1987 is a partnership firm and had started the factory at Ghat Road, Nagpur where the works of manufacturing truck body, building fabrication and machinery spares, were undertaken and the petitioner was registered as a dealer under the Bombay Sales Tax Act. The dispute in the said petition relates to the period from November 5, 1983 to October 24, 1984. It is the case of the petitioner that in view of the notification which was issued under Section 41 of the Bombay Sales Tax Act, 1959, under entry No. 70, the extent of liability was restricted to 4 paise in a rupee. Section 41 of the Bombay Sales Tax Act, 1959 reads as follows :