GHAI CONSTRUCTION COMPANY Vs. ADDITIONAL COMMISSIONER AND OTHERS

JUDGEMENT

(1.) THE Petitioner is a contractor engaged in civil construction. It was awarded contract of construction of five minor railway bridges on Chhindwara Parasia Railway Line of the Central Railway vide letter dated 26 -1 -1995. Six months period was granted for completion of the work including the period of rainy season. After completion, the Petitioner made an application to the Assistant Commissioner of Commercial Tax, Itarsi on 27 -12 -1997 for assessment of the liability towards commercial tax. It was informed by the Petitioner that a sum of Rs. 55,313 on 4 -10 -1997 vide Chalan contained in Annexure C/1 has already been deposited. It is stated in the petition that the Petitioner -Firm had earlier executed certain work under Registration Certificate No. 005/HSD/2284/9 and after completion of the work by the end of 1993 it had applied for cancellation of the registration certificate and the same was cancelled on 1 -4 -1995.

(2.) THE total work of construction in question was of Rs. 2,73,24,450/ - and the sale price of the goods utilized in the execution of the works contract was worked out at Rs. 1,74,98,836.79 and after deducting the sale of tax paid goods the taxable turn over was shown at Rs. 9,77,197.51 and the tax payable was shown at Rs. 55,313/ -

(3.) THE Respondent No. 2 did not accept the figures submitted by the