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TMI Blog1988 (1) TMI 333X X X X Extracts X X X X X X X X Extracts X X X X ..... tune of Rs. 6,49,377 was created. Similarly, for the assessment years 1977-78 and 1978-79 sales tax liabilities to the tune of Rs. 7,62,966 and Rs. 12,53,861 respectively were created. The demand notices issued for payment of these amounts are annexures P.3, P.4 and P.5 respectively annexed to C.W.P. No. 730 of 1986. For the assessment year 1969-70 liability to the tune of Rs. 1,30,680 and for the assessment year 1970-71 liability to the tune of Rs. 2,91,900 were created and the demand for the total amount of Rs. 4,22,580 in respect of these two assessment years was made through demand notice, annexure P.3 annexed to C.W.P. No. 1293 of 1986. Later, a recovery certificate dated 3rd May, 1986, annexure P.6, for a sum of Rs. 20,16,827 in respect of the first three demands was issued by the Assistant Collector, 1st Grade, Amritsar, so as to recover this amount as arrears of land revenue. The petitioner was required to appear and make the payment of this amount. It was further mentioned that in the event of non-compliance warrants of arrest or attachment shall be issued. Through the present writ petitions, it is submitted that the petitioner as a Government company is not liable to pay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct of any period after the date of taking over shall, on and from the appointed day, be the liability of the Central Government and shall be discharged by the Central Government or, for and on behalf of that Government, by the Government company as and when repayment of such amount becomes due or as and when such wages, salaries and other dues become due and payable. (3) For the removal of doubts, it is hereby declared that (a) save as otherwise expressly provided in this section or in any other section of this Act, no liability, other than the liability specified in sub-section (2), of the Amritsar Sugar Mills Company in relation to the Amritsar Oil Works in respect of a period prior to the appointed day shall be enforceable against the Central Government or the Government company, as the case may be; (b) no award, decree or order of any court, tribunal or other authority in relation to the Amritsar Oil Works, passed after the appointed day, in respect of any matter, claim or dispute in relation to any matter, not being a matter referred to in sub-section (2), which arose before that date shall be enforceable against the Central Government or the Government company, as the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of authorisation. (4) The salaries and allowances of the Commissioner and other persons appointed under this section shall be defrayed out of the Consolidated Fund of India. Section 16. Priority in relations to claims.-(1) Every secured debt due from the Amritsar Sugar Mills Company shall have priority over all other debts and shall be paid in accordance with the rights and interests of the secured creditors: Provided that where the secured debts are due to different creditors by reason of the hypothecation of different assets to them, such debts shall be repaid in full in accordance with the rights and interests of such creditors. (2) Notwithstanding anything contained in any other law for the time being in force, there shall be paid in priority to all other unsecured debts,- (a) all revenues, taxes, cesses, rates and any other dues payable immediately before the appointed day, to the Central Government, State Governments, local authorities and State Electricity Boards in relation to the Amritsar Oil Works, as the case may be; (b) all amounts due in respect of any compensation or liability for compensation under the Workmen's Compensation Act, 1923, in respect of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lity according to the petitioner, therefore, relates to the period from 13th September, 1974 to 19th October, 1982. It has been made clear in section 6 of the Act that no liability other than that mentioned in sub-section (2) of the Amritsar Sugar Mills Company in relation to the Amritsar Oil Works in respect of the period prior to 19th October, 1982 shall be enforceable against the Central Government or the petitioner as the case may be. Thus, no award, decree or order of any court, tribunal or other authority in relation to the Amritsar Oil Works passed after the appointed day in respect of any matter, claim or dispute in relation to any matter not being a matter referred to in sub-section (2), which arose before that date shall be enforceable against the Government or the petitioner as the case may be. Section 7 of the Act provides that for the transfer to and vesting in the Central Government of the Amritsar Oil Works and the right, title and interest of the Amritsar Sugar Mills in relation to that Works shall be given by the Central Government to the Amritsar Sugar Mills Company in cash and in the manner provided in Chapter VI a sum of Rs. 64,48,944.65. On the appointed da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oke the jurisdiction of this Court under article 226 of the Constitution. Alternative remedy of appeal and revision under the provisions of sections 20 and 21 of the Punjab General Sales Tax Act, 1948 (for short "the Punjab Act"), is available to the petitioner. Therefore, the present petitions cannot be maintained. Secondly, that appeals filed by the petitioner against the orders of assessment passed by the Assessing Authority are already pending before the statutory appellate authority against the impugned assessments. When these appeals have not been decided finally, the writ petitions cannot be maintained. The last submission is that the petitioner filed a writ petition in the Supreme Court against the impugned levy. Partial stay as regards recovery of penalty was granted. The petitioner was required to pay the amount of sales tax and in case the petitioner was held not liable to pay the same the respondents were required to refund the amount along with interest at the rate of 12 per cent per annum. Thus, the present petitions are not maintainable. In my view, the preliminary objections raised by the learned AdvocateGeneral cannot stand in the way of the petitioner. The statuto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e provisions of section 7 of the Act paid a sum of Rs. 64,48,944.65 for the transfer to and vesting in it of the Amritsar Oil Works and the right, title and interest of the Amritsar Sugar Mills Company in relation to the said works. This amount has been deposited with the Commissioner of Payments under section 15 of the Act. All the claims of secured creditors are to be satisfied by the Commissioner of Payments out of this amount. Likewise, all other dues of the Amritsar Oil Works in relation to a liability incurred by it prior to the aforesaid appointed day are to be satisfied by the Commissioner of Payments out of the said amount. Sub-section (2) of section 16 of the Act provides that there shall be paid in priority to all other unsecured debts, all revenues, taxes, cesses, rates and any other dues payable immediately before 19th October, 1982 to the Central Government, State Governments, local authorities and State Electricity Boards in relation to the Amritsar Oil Works. Thus, a specific mode has been provided for recovering the amount of sales tax by the respondents in relation to the liability incurred by the Amritsar Oil Works before the appointed day and they have to approa ..... 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