ELECTRONICS SYSTEMS PUNJAB LIMITED Vs. STATE OF PUNJAB

JUDGEMENT

(1.) THE petitioner has filed this petition under article 226 of the Constitution of India for issuance of a writ in the nature of certiorari quashing annexure P7 and further for issuance of a writ in the nature of mandamus directing respondent No. 3 to defer recovery proceedings for recovery of old arrears and to grant such other relief as is deemed to be just and proper in the facts and circumstances of the case.

(2.) THE petitioner is a State Government Enterprise, wholly owned subsidiary of the Punjab State Industrial Development Corporation. The petitioner -company was incorporated in October 1980 and is engaged in the business of developing, manufacturing and supplying mini micro computer systems for different applications. The company commenced its commercial production in the year 1983. Till the year 1990, the company was earning huge profits:

(3.) IT is relevant to mention at this stage that in the mean time the petitioner -company had incurred huge liabilities towards the authorities under the Punjab General Sales Tax Act, 1948 and the Central Sales Tax Act, 1956 and the said tax was not paid by the petitioner -company to the department. After the order of the BIFR vide which the petitioner -company was ordered to be wound up, the Excise and Taxation Officer, Mohali (respondent No. 3) vide his letter dated June 9, 2004 directed the petitioner -company to deposit the arrears of its tax liability in his office up to June 25, 2004.