COBRA INSTALACIONES Y SERVICES Vs. STATE OF PUNJAB

JUDGEMENT

(1.) The petitioner has approached this Court with the following substantive prayers:

(2.) As stated in the petition, the petitioner is a Spanish Mercantile Company. During the year 1995-96, it was awarded two distinct and separate contracts by M/s. Power Grid Corporation of India Ltd., New Delhi, for supply of electric transmission towers in knocked down condition. The sales tax assessment for the year in question was framed by the Assessing Officer under the provisions of the Punjab General Sales Tax Act, 1948 (hereinafter referred as "the Act") vide order dated December 18, 1998 and a demand of Rs. 1,91,89,748 was raised against the petitioner towards tax and penalty. Aggrieved against the order of assessment, the petitioner approached the Deputy Excise and Taxation Commissioner (Appeals), Jalandhar Division, Jalandhar, who directed the petitioner to deposit the entire amount before it's appeal could be entertained for hearing on merits. Against this order the petitioner approached the Tribunal who vide order dated April 24, 2000 directed the respondents to entertain the appeal of the petitioner on payment of a sum of Rs. 2 lacs by May 29, 2000. In compliance thereof the petitioner deposited the above amount on May 10, 2000. Thereafter, the appeal of the petitioner was heard on merits.

(3.) Vide order dated November 21, 2001, the appeal filed by the petitioner was accepted by the Deputy Excise and Taxation Commissioner (Appeals) and the case was remitted back to the assessing authority for reconsideration. Still aggrieved against the order passed by the Deputy Excise and Taxation Commissioner (Appeals), the petitioner approached the Tribunal, who upheld the order passed by the Deputy Excise and Taxation Commissioner (Appeals) and directed that the assessment of the petitioner be framed ab initio and the assessing authority was further directed to complete the assessment of case within two months.