RAJASTHAN SPINNING AND WEAVING MILLS LIMITED Vs. ADDITIONAL COMMISSIONER COMMERCIAL TAXES JAIPUR RAJASTHAN S B CIVIL WRIT PETITION NO 654 OF 1991

JUDGEMENT

(1.) THESE two writ petitions filed by Rajasthan Spinning and Weaving Mills Limited, Kharigram, and Bhilwara Spinners Limited, Bhilwara, involve a common question of law and, therefore, I propose to decide both these writ petitions by one common judgment. For the decision of the controversy, the facts of S. B. Civil Writ Petition No. 653 of 1991 (Rajasthan Spinning and Weaving Mills Limited, Kharigram v. Additional Commissioner, Commercial Taxes, Rajasthan, Jaipur) are taken into consideration.

(2.) THE petitioner is assessee under the Rajasthan Sales Tax Act, 1954 and is a public company engaged in the business of manufacturing and selling of blended synthetic yarn. For the assessment year 1987-88 (accounting year October 1, 1985 to September 30, 1986), the petitioner-company was assessed by the Commercial Taxes Officer, Special Circle, Bhilwara. THE assessment was completed by the Commercial Taxes Officer under section 10 (4) of the Rajasthan Sales Tax Act by his order dated June 7, 1990. A demand of Rs. 7,54,093 was created against the petitioner. In pursuance of the assessment order dated June 7, 1990, a demand notice was issued for Rs. 7,54,093. Dissatisfied with the assessment order dated June 7, 1990, passed by the Commercial Taxes Officer, Special Circle, Bhilwara, the petitioner-assessee preferred an appeal before the Deputy Commissioner (Appeals), Commercial Taxes, Ajmer, and that appeal is still pending and has not yet been decided. THE petitioner-assessee, also, preferred a stay application before the Additional Commissioner, Commercial Taxes, Rajasthan, Jaipur, for the stay of the recovery of the demand amount of Rs. 7,54,093 created by the assessment order dated June 7, 1990. THE assessment order dated June 7, 1990, was later on rectified by the assessing authority and a relief of Rs. 15,780 was granted to the petitioner and the amount of demand was reduced from Rs. 7,54,093 to Rs. 7,38,313. THE learned Additional Commissioner, Commercial Taxes, Rajasthan, Jaipur, by his order dated November 3, 1990 (annexure 9) considering the stay application filed by the petitioner, rejected the same so far as items Nos. 1 to 6 and 8 to 11 are concerned and granted partial stay for the recovery of the amount of Rs. 1,05,713. Aggrieved with this order, annexure 9, passed by the learned Additional Commissioner, Commercial Taxes, Rajasthan, Jaipur, granting only a partial stay, the petitioner has filed this writ petition.