ATUL GLASS INDUSTRIES Vs. STATE OF HARYANA

JUDGEMENT

(1.) THE petitioner, Messrs Atul Glass Industries, Faridabad, has preferred two writ petitions (No. 2544 of 1966 and No. 2315 of 1967) for quashing the assessment order for the year 1961-62 passed by the Assessing Authority under the Punjab General Sales Tax Act and its subsequent order dated 4th September, 1967, relating to the assessment year 1962-63.

(2.) THE petitioner-concern is carrying on manufacture of mirrors in its factory at Faridabad, now in the State of Haryana and formerly a part of the united Punjab as it existed before the reorganisation of the State on 1st November, 1966. The orders of the Assessing Authority passed under the General Sales Tax Act are assailed primarily on the ground of jurisdiction. It is asserted that the petitioner-concern is not carrying on any business of sale and purchase at Faridabad or anywhere in the State of Punjab or Haryana, but is engaged only in the manufacture of mirrors at Faridabad, while its administrative offices are situate in the Union Territory of Delhi at 69, Deshbandhu Gupta Road, New Delhi, and being a registered dealer in the Union Territory of Delhi under the Sales Tax Act of that State and under the Central Sales Tax Act, all taxes leviable are being assessed and paid by the petitioner in respect of its business in that territory.

(3.) THE Assessing Authority proceeded to assess the petitioner to sales tax after recording a brief order, dated 3rd December, 1965, which is in these words: None is present. The dealer is liable to pay tax from January, 1961, as an importer-manufacturer.