1994 (8) TMI 292 - HC - VAT and Sales Tax

Summary

Issues:
Petition seeking quashing of orders related to exemption under U.P. Sales Tax Act, 1948, failure to provide opportunity for review application, legality of impugned order, stay of assessment proceedings.

Analysis:
The petitioner sought to quash orders dated July 8, 1991, and June 16, 1993, rejecting their claim for exemption under section 4-A of the U.P. Sales Tax Act, 1948. The petitioner contended that the review application was rejected without providing an opportunity for hearing, despite a court order directing the respondent to do so. The petitioner argued that the authority did not consider relevant amendments and notifications, and failed to give proper consideration to the petitioner's submissions. The High Court found the impugned order unsustainable due to the failure to provide the petitioner with an opportunity, as directed by the court in a previous order.

The High Court quashed the impugned order dated June 16, 1993, and directed the matter to be sent back to the respondent to provide a personal hearing and opportunity to the petitioner, in accordance with the court's previous order. The respondent was instructed to pass a fresh order within three months of receiving the certified copy of the court's order. The petitioner was required to file the certified copy within three weeks. Additionally, the court ordered a stay on recovery proceedings for the assessment years 1987-88 to 1992-93 under the U.P. and Central Sales Tax Acts until the review application was disposed of. The writ petition was allowed, with costs imposed on the parties involved.