AJAY CONSTRUCTION Vs. ADDITIONAL COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) PRESENT writ petition is directed against the assessment order dated June 11, 2002 passed by the Additional Commercial Tax Officer, Circle No. 14, Indore and the revisional order dated October 23, 2003 passed by the Divisional Deputy Commissioner of Commercial Tax, Indore division No. 1.

(2.) FACTS relevant for the decision of present petition, lie in a narrow compass. Petitioner is a registered partnership firm carrying on business of works contract. Petitioner-firm is a registered dealer. Petitioner purchased Escorts JCB 3d Excavator Loader from outside the State of Madhya Pradesh and brought it within the local area (Indore) for use. The assessing officer by order impugned (annexure A) assessed and levied entry tax under Section 3-A of the M. P. Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 (hereinafter referred to as ''the Act" for convenience ). In addition to tax, the assessing officer had also imposed penalty in the shape of interest. Petitioner challenged the assessment order before the revisional authority and by the order impugned (annexure C), revisional authority maintained assessment with regard to the imposition of the entry tax under Section 3-A, but reduced the amount of penalty. Both these orders are under challenge in this writ petition for appropriate writ or direction.

(3.) I have heard learned Counsel for the parties at length and also perused material available on record. At the outset it may be pointed out, that at the time of arguments, no submission was made with regard to levy of penalty and they were confined to with regard to rate of entry tax.