ANANT SEXENA Vs. STATE OF H P

JUDGEMENT

(1.) Heard and gone thorough the record.

(2.) Petitioner had set up an Industry at Shoghi and was entitled to certain incentives, notified by the Government of Himachal Pradesh, vide Notification No. 9/4/73-SI (Rules)-4 dated 27.3.1991, including exemption from payment of central sale tax and general sale tax for a period of ten years or in case, the Industry remained in production for a lesser period than ten years, for the actual period of production. Petitioner unit remained in production only for a period of five and a half years, i.e., from 7.4.1990 to 30.9.1995. A certificate Annexure P5 was issued that it was exempt from payment of central sale tax and general sale tax for the aforesaid period from 7.4.1990 to 30.9.1995. Lateron, some notices were issued to the petitioner by Excise and Taxation Assessing Authority, Shimla regarding assessment of sale tax for the year 1991-92. It appears that notice was not served upon the petitioner and an ex parte order was passed on 11.3.1997. Petitioner is aggrieved by this order. According to him, when there was certificate Annexure P5, exempting the petitioner from payment of tax for the period from 7.4.1990 to 30.9.1995, there could not have been any assessment order for payment of tax for the year 1991-92 and hence Annexure P7, the order dated 11.3.1997, is bad. Petition has been filed for quashing this order.

(3.) Admittedly, the order has been passed ex parte. Notices were issued to the petitioner but nobody appeared for the petitioner before the Assessing Authority and hence ex parte order was passed. Petitioner ought to have appeared before the Assessing Authority and placed before it the certificate Annexure P5 in case it felt that it was not liable to pay any tax, in view of the aforesaid certificate. In any case, the order being ex parte, we set it aside and remand the matter back to the Assessing Authority, i.e., Excise and Taxation Officer, Shimla with a direction to decide the same afresh, after hearing the petitioner and affording it an opportunity to plead and prove its case.