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TMI Blog2014 (1) TMI 828X X X X Extracts X X X X X X X X Extracts X X X X ..... d notifications in the Writ Petition before the High Court - assessee was not properly advised when he questioned the notifications before the High Court - Decided against assessee. - Civil Appeal No. 9593 of 2003 - - - Dated:- 7-1-2014 - H. L. Dattu, Dipak Misra And S. A. Bobde,JJ. For Appellant(s) Mr. Subramonium Prasad,Adv. Ms.Meha Aggarwal, Adv. For Respondent(s) Mr.Ashok Mathur, Adv. Ms.Shilpa Dutta, Adv. Mr. Sunil Fernandes,Adv.(NP) ORDER 1. This appeal is directed against the judgment and order passed by the High Court of Jammu and Kashmir in OWP No. 633 of 1998, dated 05.10.2001, whereby and whereunder the High Court has dismissed the Writ Petition filed by the appellant-assessee as being devoid of any merit. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad taken a stand, that, since he is not liable to pay either the sales tax or the purchase tax within the State of Jammu Kashmir, the assessee could not be held liable to pay the compounded rate under the aforesaid notifications. 7. The High Court after considering the submissions made by both the parties to the lis has come to the conclusion that the Writ Petition filed by the appellant herein is devoid of any merit and dismissed the case of the appellant. 8. Aggrieved by the aforesaid, the appellant is before us in this Civil Appeal. 9. We have heard the learned counsel appearing for the parties to the lis and perused the documents on record including the impugned notifications and the judgment and order passed by the High Court. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... period as may be prescribed, permit any class of assessees to pay in lieu of the amount of tax payable by him under the provisions of this Act, a lump sum determined in the prescribed manner at prescribed rate by way of composition and the sum so compounded shall be payable by the assessee. Provided that the provisions of this Act and the rules made thereunder relating to the filing of returns and the maintenance of accounts by such assessees shall not apply to them." (emphasis supplied) 12. In the instant case, it is the stand of the assessee that it neither pays the sales tax nor pays the purchase tax within the State of Jammu Kashmir. A perusal of the aforesaid provisions of the Act would indicate that the composition benefit is av ..... X X X X Extracts X X X X X X X X Extracts X X X X
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