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TMI Blog2013 (5) TMI 761X X X X Extracts X X X X X X X X Extracts X X X X ..... would show that the assessing 15 authority has somehow rejected the claim of the petitioner by making an observation that generally the U.P. Jal Nigam carries on the works for other Departments. The said observation is not based on any material on record. Further, there is no finding in the impugned order that two vertical pumps sold by the petitioner were resold by the U.P. Jal Nigam. Therefore, find that the observation that Jal Nigam works for other 17 Department generally is wholly perverse and is against the material on record. Appeal allowed - authority concerned is directed to grant the benefit of form 3D No. 0010711 and pass consequential order granting concessional rate of tax to the petitioner. - Writ Tax No. 2022 of 2009 - - - D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er has rejected the said form on the short ground that the U.P. Jal Nigam generally is a working agency for other Departments. The assessing authority took the view that in view of the section 3G(2) of the U.P. Trade Tax Act, 1948 the petitioner is not entitled to get the benefit of the said form, consequently lower rate of tax. Heard Sri Ashok Kumar, learned counsel for the petitioner and Sri C. B. Tripathi, learned special counsel for the respondents. The learned counsel for the petitioner submits that undoubtedly the U.P. Jal Nigam is a corpo ration within the meaning of the U.P. Water Sewerage Tax Act, 1975. Elaborating the argument, it was submitted that the observation made by the assessing authority in the impugned order is totall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 14(iv), (v), (vi) and (vii) of the U.P. Water Supply and Sewerage Act, 1975 are as follows: (iv) to review and advise on the tariff, taxes and charges of water supply in the areas of Jal Sansthans and local bodies which have entered into an agreement with the Nigam under section 46; (v) to assess the requirement for materials and arrange for their procurement and utilisation; (vi) to establish State standards for water supply and sewerage services; and (vii) to perform all functions, not stated herein which were being performed by the Local Self-Government Engineering Department before the commencement of this Act. Section 15(i), (v) and (viii) in addition to other powers of U.P. Jal Nigam 8 provides as follows: (i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... after appointed date in the Nigam. It also contains the provision of transfer of employees to Nigam and Jal Sansthans. The Nigam will stand in the shoes of State Government for the purposes of the local self-Government, Engineering Department. Chapter-V, contains section 40 which deals with the property, contract, finance, accounts and audits, says that the Nigam shall have its own fund to be called the Nigam Fund, which shall be deemed to be a local fund wherein all moneys received otherwise than by way of loans by or on behalf of the Nigam be credited. The State Government may give loans to the Nigam vide section 45. The Nigam shall prepare a statement of its accounts and will submit it to the State Government. The accounts of the Ni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fils the first ingredient. The powers and functions of U.P. Jal Nigam are akin to the various powers and functions amongst others of the municipalities or district boards. It has already been demonstrated that Jal Nigam was established to improve the water supply and sewerage services in the State, which was being performed earlier by the municipal bodies. Due to rapid growth in the population and vast expansion of urbanization and fast development of science, it appears that the State Government though it fit to entrust the work of water supply and sewerage services to a specialized body (U.P. Jal Nigam), instead of leaving it in the hands of unspecialized persons, dis charging the municipal functions. A bare perusal of the form 3D w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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