2006 (11) TMI 592 - HC - VAT and Sales Tax

Summary

Issues involved:
Challenge to assessment orders and inclusion in government order for tax waiver.

Analysis:

The petitioner, a hotel recognized by the Tourism Department of Government of India, challenged the imposition of ten percent sales tax on food and drinks sold to customers in certain hotels by the respondent-State. The High Court had initially struck down the entry imposing the tax, but the Supreme Court later reversed this decision. The State Government eventually deleted the entry on March 25, 1989. However, the petitioner, relying on the Supreme Court's judgment, sought a waiver of tax for the period before the entry was deleted. A series of legal actions, including writ petitions and appeals, ensued, leading to the issuance of Government Orders (G.O.) directing waiver for specific periods. The petitioner, having complied with the requirements, expected inclusion in the waiver but found their name omitted in subsequent notifications.

The petitioner approached the High Court seeking a writ of certiorarified mandamus to challenge the assessment orders and to be included in the government order granting waiver. The petitioner's counsel argued for a direction to the respondents to consider the request for inclusion based on the materials provided. The Court, after considering the submissions, restricted the prayer to directing the respondents to dispose of the petitioner's representation in accordance with the relevant government orders within six weeks. Consequently, the Court disposed of the writ petitions with this direction, emphasizing compliance with the law and relevant government orders.

In conclusion, the judgment addressed the petitioner's plea for inclusion in a government order granting tax waiver, emphasizing the need for the respondents to consider the petitioner's representation in accordance with the law and relevant government orders. The Court's decision focused on ensuring procedural fairness and adherence to legal requirements in addressing the petitioner's request for relief from tax liabilities for the specified period.