9911796707
TMI Blog1996 (6) TMI 309X X X X Extracts X X X X X X X X Extracts X X X X ..... were framed under section 12(5) of the Act. 2. During pendency of the petitioner's appeals before the Assistant Commissioner of Sales Tax, Balangir Range, Balangir, prayer for stay of realisation of the extra demands raised for the assessment years 1991-92, 1992-93, 1993-94 and 1994-95 was made before the Commissioner of Sales Tax, Orissa and the appellate authority granted conditional stay. 3. Petitioner's stand that there was no element of sale involved and articles having suffered tax, there was no scope for further levy as the same would amount to double taxation did not find acceptance by the assessing officer. The Assistant Commissioner directed payment of about 50 per cent of the disputed demand, while disposing of the application ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made. 6. Before we part with the case, we would like to indicate that quite a good number of cases involving inter-departmental disputes come before courts/ Tribunals. Supreme Court in Oil and Natural Gas Commission v. Collector of Central Excise JT 1991 (4) SC 158, has provided the manner in which the dispute between the Government of India and its public sector undertakings and public sector undertakings in between themselves are to be solved. In this connection, the Supreme Court has directed that such a dispute should first be examined by a Committee to be constituted by the Government of India and till the matter is cleared by such a Committee no litigation should come to any court or to a Tribunal. It was further laid down that it sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... functioning of this system to be furnished to the Registry beginning from 1st January, 1992. 6.. Our direction may be communicated to every High Court for information of all the courts subordinate to them." Although the aforesaid judgment was delivered in the context of dispute between Central Government and its public sector undertaking, the principles and guidelines can be applied for resolution of dispute between (a) different wings of the State Government, (b) Public Sector Undertakings and State Government, and (c) different Public Sector Undertakings. 7.. It would be appropriate if the Government set up a Committee consisting of representatives from the departments concerned, Department of Law and such other officials as it may de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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