2010 (4) TMI 1220 - HC - VAT and Sales Tax

Summary

Issues involved: Entitlement to tax exemption u/s Ext.P1 SRO 1092/99, inordinate delay in finalizing proceedings, coercive steps by respondents.

Entitlement to tax exemption: The Writ Petition addressed the issue of whether the petitioner is entitled to exemption from tax liability as per Ext.P1 SRO 1092/99. The Court noted that despite previous directions, the matter was pending before the State Level Committee, causing undue delay. The Court directed the first respondent to expedite the finalization of the proceedings within three months from the date of the judgment, with a stay on coercive actions until final orders are passed.

Inordinate delay in finalizing proceedings: The petitioner had previously approached the Court due to delays caused by the respondents, leading to the filing of W.P.(C) No. 34831 of 2007 and subsequent judgment. The Court emphasized the lack of justification for the prolonged delay in determining the petitioner's liability. The State Level Committee was directed to conclude the proceedings promptly, in accordance with previous directives.

Coercive steps by respondents: The Court ordered that all coercive measures against the petitioner be suspended until final orders are issued following the conclusion of the proceedings as per Ext.P3 judgment. This decision aimed to ensure fairness and prevent undue pressure on the petitioner during the resolution of the tax exemption issue.

Conclusion: The Writ Petition was disposed of with a directive for the expeditious finalization of the proceedings by the first respondent, emphasizing adherence to the timeline set by the Court. The judgment sought to address the delays and uncertainties faced by the petitioner regarding tax exemption, providing clarity and protection from coercive actions until a final decision is reached.