SHAKTI STEEL PIPES Vs. STATE OF BIHAR

JUDGEMENT

(1.) The petitioner-company has filed the present writ application challenging the orders dated April 16, 2002 and April 17, 2002 passed by the Assistant Commissioner of Commercial Taxes, Hajipur Anchal, Hajipur, contained in annexures 5 and 5A to the writ application stopping the issuance of form XXVIIIB under the provisions of the Bihar Sales Tax Act read with the Bihar Sales Tax Rules.

(2.) The petitioner-company is engaged in manufacturing galvanised iron pipes by galvanising black pipes and sells the same with sockets and without sockets. By the impugned orders, the authorities have stopped the issuance of form XXVIIIB of the Act on the ground that the petitioner-company has not paid four per cent sales tax on the socket which he purchases from outside and thereafter fitted with the G.I. pipes sold in the market.

(3.) Learned counsel appearing for the petitioner submitted that only provision under which issuance of form XXVIIIB can be stopped is under Rule 45 of the Rules. The relevant provision for the purpose of the present case is Rule 45(b) of the Rules where the form XXVIIIB can be withheld in three eventualities, namely, (i) when the applicant at the time of making application for relevant form defaulted in furnishing any return or revised return, together with the receipted challan showing payment of the tax due from him according to such return or revised return, (ii) or has failed to make payment of any amount of tax by the date specified in the notice under Sub-section (2) of Section 25 and (iii) or in the like manner has failed to make payment of tax by the date extended under first proviso of Sub-section (2) of Section 25 or has defaulted in payment of instalment.