GOEL BRICK INDUSTRIES Vs. RADHA SWAMI BRICK CO

JUDGEMENT

(1.) This petition seeks quashing of notification dated June 8, 2010, annexure P1, to the extent that it is made operative from October 1, 2009 and not from the date of its issuance. The case of the petitioners is that they are running brick kilns and have opted for the system of payment in lump sum tax based on the production capacity as per the provisions of the Haryana Value Added Tax Rules, 2003. The petitioners paid tax at rates applicable for the period prior to the impugned notification. By way of impugned notification, they have been required to pay higher rates even for the period prior to issuance of the said notification.

(2.) In response to the notice issued, reply has been filed by the respondents justifying retrospective levy at higher rates on the basis of section 60(1) of the Haryana Value Added Tax Act, 2003 to the effect that the Rules could be retrospective.

(3.) We have heard learned counsel for the parties.