GEETA ART PRESS Vs. STATE OF ASSAM

JUDGEMENT

(1.) THE petitioner, M/s. Geeta Art Press, is a registered dealer under the provisions of the Assam General Sales Tax Act, 1993, hereinafter referred to as "the Act" and is engaged in the business of printing press and execution of works contract within the State of Assam. For the assessment year 1993-94, 1994-95 and 1995-96 the petitioner submitted his returns and assessments were accordingly made. Subsequently, show cause notice was issued and an order of reassessment was passed on April 13, 1999 under section 18(1) of the Act. The petitioner-firm had purchased papers from the registered dealers for use in execution of works contract and the petitioner had used form A accordingly. These forms were collected from the department. Subsequently, the department came up with the plea that in view of the provisions of rule 19(2) of the Assam General Sales Tax Rules, 1993, the petitioner is not eligible/entitled to use form A for purchase of goods used for the purpose of execution of works contract. Hence, the reassessment.

(2.) THE petitioner has challenged the order of reassessment and penalty on the various grounds mentioned in the writ petition. The petitioner has also challenged the constitutional validity of rule 19(2). Sub-rule (2) of rule 19, i.e., rule 19(2), which contains a debarring/restricting provision in the case of a works contractor, is reproduced below :

(3.) PURSUANT to the above provisions, section 8(1)(e) was enacted which reads as follows :