GANPAT LAL Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) THE petitioner is running a textile industry consisting of power-looms at Madanganj, Kishangarh. He is registered under both the Rajasthan Sales Tax Act, 1954 as well as the Central Sales Tax Act, 1956. THE case of the petitioner is that he was entitled to remission of purchase tax in respect of raw material which he purchased for the purpose of manufacturing of cloth under section 5cc of the Rajasthan Sales Tax Act, 1954 (hereinafter referred to as "the Act" ). According to the petitioner, he installed the textile industry on 19th February, 1979. THE Government of Rajasthan had invited the entrepreneurs to install their industries with a concession to grant remission of purchase tax under section 5cc inserted by amendment Act No. 5 of 1970 in the Rajasthan Sales Tax Act, 1954. Initially remission was allowed from the date of the amending Act of 1970 till 31st March, 1974 but subsequently the period was further extended up to 31st March, 1979 by amending Act No. 6 of 1975. This section 5cc was further amended so as to continue the remission available to the new industrialists for a further period of 5 years, i. e. , to last up to 31st March, 1984. THE case of the petitioner is that acting on assurance given under the Act, the petitioner installed textile industry at Madanganj, Kishangarh and commissioned manufacturing of cloth on 19th February, 1979. He was thus entitled to remission of purchase tax up to 31st March, 1984. THE Rajasthan Legislative Assembly amended section 5cc by amending Act No. 8 of 1982 which has been published in Rajasthan Gazette, Extraordinary, dated March 30, 1982.

(2.) THE petitioner in his individual capacity and also as a member of the Power-loom Association filed an application under section 12 (a) of the Act raising certain questions of law for determination by the Additional Commissioner, Commercial Taxes Department, Rajasthan. THE Additional Commissioner by his order, annexure 2 dated 18th June, 1982 decided all those questions against the petitioner. THE petitioner has not filed this writ petition challenging the amendment of section 5cc made by Act No. 8 of 1982.

(3.) THE writ petition is thus totally devoid of force and is accordingly dismissed. No order as to costs. .