9911796707
TMI Blog1989 (4) TMI 298X X X X Extracts X X X X X X X X Extracts X X X X ..... to produce the books of accounts and other documents and ultimately made assessment in respect of the petitioner's transactions for the period already mentioned making a demand of Rs. 28 lakhs. The assessee assailed the validity of the orders of assessment in two writ petitions, viz., O.J.C. No. 3582 of 1986 and O.J.C. No. 3583 of 1986, inter alia, contending that the transactions in question were not liable for levy of sales tax. This Court while disposing of a batch of writ applications where leviability of sales tax on works contract had been challenged also disposed of the said two writ applications filed by the assessee and setting aside the orders of assessment, remanded the matters to the assessing officer for reassessment in accorda ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ainst the order of reassessment, the assessee moved the Assistant Commissioner of Sales Tax in appeal and during the pendency of the appeal moved the said Assistant Commissioner for stay. The Assistant Commissioner did not grant any stay and rejected the same though observing that the merit of the case would be decided in the appeal. The assessee therefore moved the Commissioner of Sales Tax in revision against the said refusal of stay made by the Assistant Commissioner. The learned Commissioner of Sales Tax by the impugned order dated 1st February, 1989 did not grant full stay but granted a conditional stay with the stipulation that if the assessee would pay Rs. 70 lakhs in two equal instalments, i.e., on 20th February, 1989 and 10th March ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the manufacture of goods at Jamshedpur and several inter-State transactions taking place with opposite parties 5 and 6 occasioning movement of goods from one State to another, the assessing officer without due application of mind and without appreciating the legal position, illegally took those transactions as a part of the works contract of the assessee and has levied tax on the same, as a result of which there has been an arbitrary inflation of the levy. According to Dr. Pal, this is a fit case where the assessee is entitled to grant of full stay. 4.. The learned Standing Counsel for the Sales Tax Department, vehemently objects to any interference with the order of conditional stay passed by the Commissioner of Sales Tax and contends th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appeal against the same is pending before the Assistant Commissioner. We are unable to accept the contention of the learned Standing Counsel that while considering the legality and propriety of a conditional order of stay passed by the Commissioner, this Court would not be required to examine prima facie, the contentions of the assessee with regard to the validity of the order of assessment. Certainly no finding can be given in that respect in view of the pendency of the appeal before the Assistant Commissioner, but while examining the question of stay, this Court can, and in our view, must consider the prima facie nature of the case, the balance of convenience, the loss and injury to be suffered by either party if stay is granted in on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner of Sales Tax and has directed the assessee to pay different sums of money depending upon the facts and circumstances of each case while appeal by the assessee is pending before the appellate authority. In the premises, as aforesaid, and taking into consideration the facts of the present case where the original demand of Rs. 28 lakhs has been enhanced to Rs. 1,18,43,151 for the period in question, the prima facie nature of the case and the contention of the learned counsel for the petitioners on that score, the balance of convenience, and also the fact that the financial year has already come to an end and the appeal can be directed to be disposed of early and further taking into account the fact that the assessee has already paid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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