2013 (7) TMI 1004 - HC - VAT and Sales Tax

Summary

Issues involved: Challenge to common order of Maharashtra Sales Tax Tribunal under Article 226 of the Constitution of India, rectification applications under Section 62 of the Bombay Sales Tax Act, 1959, reference applications under Section 61(1) of the Act.

Rectification Applications: The petitioner challenged the Tribunal's order dismissing rectification applications, claiming the original order did not consider their submissions. However, the Tribunal found the rectification application did not raise this ground, instead focusing on the incorrect reliance on a previous order and the applicability of res judicata in tax matters. The Tribunal held that these issues were debatable and should be raised in an appellate forum, not through rectification. The Court upheld the Tribunal's decision, stating that rectification is only for errors apparent on the face of the record, not for debatable legal issues.

Reference Applications: The petitioner's reference applications were dismissed by the Tribunal, which found that the questions raised did not give rise to a question of law. The petitioner argued various points, including alleged misconduct in evidence evaluation, conflicting orders by the Tribunal, and the application of wrong legal principles. The Court held that even if the Tribunal erred in dismissing the reference applications, the petitioner had an alternative remedy of filing a Sales Tax Application before the Court. As such, the Court declined to intervene through a writ petition.

Conclusion: The Court dismissed the petitioner's writ petition, emphasizing that the Tribunal's decisions on the rectification and reference applications were justified. The petitioner was directed to pursue alternative remedies available under the law, and no costs were awarded in the matter.