BOMBAY TARPAULIN MERCHANTS ASSOCIATION Vs. STATE OF MAHARASHTRA

JUDGEMENT

(1.) Rule. Rule is made returnable forthwith and heard finally. The petitioners, in effect, seek the implementation of an order and judgment dated August 7, 2009, (Bombay Tarpaulin Merchants Association v. State of Maharashtra,2009 26 VST 45 (Bom.)) in Writ Petition No. 1015 of 2008. The operative part of the order and judgment reads as under:

(2.) The issue in Writ Petition No. 1015 of 2008 (Bombay Tarpaulin Merchants Association v. State of Maharashtra,2009 26 VST 45(Bom.)) arose in this manner. The petitioners relied upon a communication dated October 1, 2001, addressed by the Assistant Commissioner of Sales Tax to the Secretary of the first petitioner which reads as under:

(3.) Mr. Sharma, the learned Assistant Government Pleader, appearing on behalf of the respondent states that the communication was addressed after obtaining the approval of the Commissioner. He, however, contends that the communication is not an order under section 52(1) of the Bombay Sales Tax Act, 1959. We are afraid, it is not possible for us to entertain this contention. From a reading of the order and judgment of the Division Bench and especially paragraphs 5, 6 and 7 thereof, it is clear that it was held that the communication was one under section 52(1). The only question was whether it was addressed with the approval of the Commissioner. It is not necessary to consider the contention that the communication was not an order under section 52(1). This aspect can only be considered if the order and judgment of the Division Bench is reviewed. Mr. Sharma states that the respondents intend filing a review petition. Needless to add that the review petition, if filed, will be decided on its own merits.