MAHARASHTRA METAL POWDERS PRIVATE LIMITED Vs. STATE OF MAHARASHTRA DEPARTMENT OF INDUSTRIES ENERGY AND LABOUR SECRETARY MANTRALAYA

JUDGEMENT

(1.) BY these three petitions, the petitioner challenges notices issued and orders passed by Sales Tax Department on 27.11.1992, 29.03.1993, 30.03.1993 and 04.05.1993 indicating that the petitioner would be liable to pay sales tax and would not be entitled to avail of incentive for periods from 01.07.1986 to 30.06.1987, 01.07.1987 to 31.03.1989 and 01.06.1989 to 31.03.1990. The petitioner also questions letter dated 24.04.1990 by SICOM Limited [presumably succeeded for implementation of scheme by the respondents, Development Commissioner (Industries)] whereby the petitioner was informed that it had availed tax incentive by way of exemption in excess of admissible capacity for the aforementioned periods.

(2.) FACTS, which are material for deciding these petitions, are as under:

(3.) THE petitioner was called upon to refund to the Sales Tax Department a sum of Rs.15.52 lacs with interest at 15.5% per annum to the Sales Tax Department. Notices were issued under Rule 62 of the Sales Tax Rules to the petitioner. Since the petitioner filed a reply but failed to contest the proceedings in respect of excess availment in the first year, for excess production of 97.216 MT (and not 98.263 MT), the Assistant Commissioner for Sales Tax, by order dated 24.04.1993 ordered recovery of Rs.2,85,511/- with penalty of Rs.3,02,642/- in all Rs.5,88,153/-. This order is challenged in Writ Petition No.896/1993. In the other two petitions, notices issued for the second and third year are challenged. Orders of recovery have not been passed for those years, as this Court had granted interim relief in those petitions.