9911796707
TMI Blog2009 (11) TMI 841X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the permission is bad on this ground also. The Additional Commissioner, Grade 1, Trade Tax, has not taken into consideration the reply filed by the petitioner. In view of the above, the writ petition succeeds and is allowed. Reassessment orders quashed. - 1067 of 2005 - - - Dated:- 4-11-2009 - PRAKASH KRISHNA AND NIGAM S.C., JJ. The petitioner is a company registered under the Companies Act. The main object of incorporation of the petitioner-company as provided in the memorandum of association is to undertake the electricity, sub-transmission, distribution and retail supply amongst other places in Kanpur urban areas and other districts in the State of U.P. The petitioner is supplying the electricity to its consumers under the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re was no material in possession of the Department to form a belief that the turnover of the petitioner has escaped assessment. In other words, the case of the petitioner is that the original assessment orders were framed in accordance with the circular issued by the Commissioner at the relevant point of time. In the counter-affidavit the stand taken by the respondents is that since the petitioner has admittedly charged rent from the customers, in view of section 3F, the petitioner is liable to pay the tax thereon. The learned standing counsel in this connection referred paragraph 14 of the counteraffidavit of Shri R. N. Yadav. Heard learned counsel for the parties and perused the entire record of the case. The learned counsel for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tant Commissioner of Commercial Taxes, VI Circle, Bangalore [2007] 6 VST 783; [2007] 34 NTN 44. The relevant portion from the said judgement is reproduced (at page 804 of 6 VST): The issues can be looked at from a different angle. Undisputedly, the 1996 circular was binding on the revenue authorities as is spelt out in the case of April 12, 1996 and October 23, 1999 circulars. The assessments were completed on the basis of April 12, 1996 circular. Merely because the Commissioner changes his view/opinion and according to him it was review of the earlier decision that cannot have any effect on any assessment which has been completed on the basis of the 1996 circular. Therefore, if the Commissioner changes his view as mentioned in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith in the counteraffidavit of Shri R.N. Yadav. There is no denial in the counter-affidavit with regard to the filing of the reply by the petitioner before the Additional Commissioner, Grade 1, Trade Tax. It follows that the Additional Commissioner, Grade 1, Trade Tax has granted the permission without taking into consideration the reply dated March 10, 2005 filed by the petitioner. In view of the decision of the Division Bench of this court in S.K. Traders, Modi Nagar, Ghaziabad v. Additional Commissioner, Grade 1, Trade Tax Zone Ghaziabad [2009] 26 VST 601; [2008] UPTC 392, the order granting the permission is bad on this ground also. The Additional Commissioner, Grade 1, Trade Tax, has not taken into consideration the reply filed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
