J.K. TYRE & INDUSTRIES LTD. Vs. STATE

JUDGEMENT

(1.) ESSENTIALLY the subject matter of these petitions is the reopening of assessments by the respondents in relation to the partial exemption availed by the petitioner under the notification dated 06.05.1986 issued by the State Government under Section 85 of the Central Sales Tax Act, 1956 ('the Act of 1956'). The allegation against the petitioner has essentially been of having misused the exemption granted and, despite having collected the tax from the customers, having not deposited the same with the State.

(2.) THE stand of the petitioner, put in a nutshell, is that it had legally and justifiably obtained the benefit of remission under the notification dated 06.05.1986. It has also been submitted that the method as provided under the notification itself led to the position of the petitioner being able to calculate the exact amount of tax payable to the State at the end of the assessment year and not before.

(3.) THE position regarding CWP No. 4055/2010 is that this petition came to be filed by the present petitioner on the same subject but in relation to the notices issued by the respondents for the assessment years 2004 -05 to 2006 -07. In the said petition, notices were ordered to be issued on 03.05.2010. It appears that while the said petition remained pending with no interim order, re -assessment order came to be made on 22.03.2013. The petitioner prayed for amendment of the petition taking challenge to the said reassessment order dated 22.03.2013. The prayer for amendment was, after contest, allowed by a coordinate Bench on 14.05.2013 to avoid multiplicity of litigation. Thereafter, on 21.05.2013, the matter was ordered to be posted for final disposal on 29.05.2013. On 29.05.2013, the Court observed that the matter could not be taken up for final hearing for paucity of time and posted it beyond summer vacations on 02.07.2013. The said two matters had thereafter, been listed several times but got adjourned.