9911796707
TMI Blog1997 (5) TMI 412X X X X Extracts X X X X X X X X Extracts X X X X ..... main issues which arises for adjudication in these petitions. 2.. For the purpose of this order, it is sufficient to notice the facts of C.W.P. No. 3154 of 1997. The petitioner, M/s. Aggarwal Foods, is a dealer registered under the Haryana General Sales Tax Act, 1973. It installed one unit for rice shelling at village Kunjpura, District Karnal. The General Manager, District Industries Centre, Karnal, issued eligibility certificate for a sum of Rs. 29,04,070 to the petitioner on April 8, 1996 on the recommendation of the Lower Level Screening Committee for a period of seven years commencing from November 1, 1995 subject to the conditions that the petitioner will have to deposit the tax already collected. The respondent No. 3 also issued e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the District Industries Centre, and the Deputy Excise and Taxation Commissioner have exceeded their jurisdiction by incorporating the impugned conditions in the certificates. Notice issued by the Assessing Authority has been challenged on the ground that the demand of tax from the petitioner is without jurisdiction, inasmuch as, no tax has been collected by the petitioner from D.F.S.C. and the competent authority has failed to decide the objections filed by the petitioner. 4.. In the return filed by the respondents, an objection has been raised to the maintainability of the writ petition on the ground that the petitioner has failed to avail the statutory alternative remedy available to it under rule 28-A(5)(f) of the Rules of 1975. It ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng Authorities for immediate compliance." 6.. In the Writ Petitions Nos. 3980 of 1997, 3900 of 1997, 3992 of 1997, 4050 of 1997, 4120 of 1997 and 4144 of 1997, legality of the aforementioned instructions has been challenged and one of the arguments put forward by the learned counsel for the petitioners for overlooking the objection of alternative remedy was that in view of the instructions issued by the Excise and Taxation Commissioner, the Assessing Authority, etc., will not be able to decide the objections of the petitioners with open mind. However, during the pendency of the writ petitions, the Commercial Tax Commissioner, Haryana, withdrew the memo dated February 26, 1997 by issuing memo No. 964/St-I dated April 2, 1997. A copy of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cial Tax Commissioner not issued the memo dated April 2, 1997. There may have been some merit in the contention of the learned counsel for the petitioners that in the face of the memo dated February 26, 1997, the Assessing Authority, the appellate authority and the Tribunal will not be able to decide their objections with an open mind and independently. However, the obstruction created due to the issuance of the instructions by the Commissioner must be treated as completely removed with the withdrawal of memo dated April 2, 1997. Now the Assessing Authority is absolutely free to decide the objections raised by the petitioners to the impugned notices and record its conclusion duly supported by reasons for holding whether the petitioners are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... High Court will not exercise extraordinary jurisdiction in cases where the petitioner can avail the remedy of appeal against the order of assessment, etc., there can be no justification for our interference with the proceedings initiated by the Assessing Authority even before the passing of any adverse order. In our considered view, the writ petitions are Premature and are liable to be dismissed as such. 11.. If at all the Assessing Authority passes orders adversely affecting the rights of the petitioners, they will be free to avail the remedy of appeal under section 39 of the Act of 1973. If the appellate authority also holds against them, the petitioners will be entitled to file further appeal before the Sales Tax Tribunal. It can thus ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
