MADHYA PRADESH RAJYA POWERLOOM BUNKAR SAHAKARI SANGH MARYADIT Vs. ASSISTANT COMMISSIONER OF COMMERCIAL TAX

JUDGEMENT

(1.) The learned counsel for the petitioner submits that this matter is squarely covered by an order passed by this court in Surjeet Auto Agency v. Assistant Commissioner of Commercial Tax, Bhopal,2013 57 VST 449 and the matter may be disposed of finally in terms of the aforesaid order. Shri P.K. Kaurav, learned counsel appearing for the respondents, has no objection if the matter is finally disposed of in the light of the judgment of this court in Surjeet Auto Agency,2013 57 VST 449 .

(2.) In view of the aforesaid the matter is heard finally. The facts of the case are that the petitioner was levied with the entry tax for the period 2008-09. The petitioner was levied with the entry tax to the tune of Rs. 20,82,049. The appeal preferred against the order was also dismissed vide order dated February 28, 2011 (annexure P/2). Thereafter the petitioner moved an application for settlement (annexure P/3) before respondent No. 3 which is stated to be pending, but, a recovery has been directed against the petitioner vide annexure P/4. It is submitted that respondent No. 3 may be directed to decide the application for settlement filed under section 24B of the Madhya Pradesh Value Added Tax Act.

(3.) In Surjeet Auto Agency,2013 57 VST 449 ), a Division Bench of this court considering the similar controversy held thus (pages 450-453 in 57 VST):