9911796707
TMI Blog2023 (8) TMI 787X X X X Extracts X X X X X X X X Extracts X X X X ..... t running under the name and style of M/S Surya Biscuits Industries SIDCO Industries Complex, Jammu, which is duly registered for manufacturing and sale of biscuits. According to the learned counsel for the petitioner, the unit of the petitioner is duly registered under Central Sales Tax Act, 1956 bearing No. 01761071324 (Central) on 19.09.2011 and is also registered with the Value Added Tax having Tax Identification No. 01761071324 with effect from 27.09.2011 besides being registered with the Commercial Tax Officer Circle 'G' Jammu vide No. 757-59-Cto/G dated 28.09.2011. 3. The brief case of the petitioner is that on 15.03.2012, the application of the petitioner for enrolment for Provisional Registration was accepted by the respondent No. 3 vide communication bearing No. SIDCO/CO/SWCS/PP/105/04/610 dated 15.03.2012, whereby the provisional registration was granted for a period of nine months from the date of issuance of the Provisional Registration and the same was valid till December, 2012. Further, the case of the petitioner is that pursuant to the issuance to the aforesaid registration, the petitioner purchased the plant and machinery for the production and manufacturing of bi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the unit DOP on 28.03.2012 was Rs. 17.24 lacs, then the unit should have been considered under small scale category and granted registration earlier after completion of all the documents. 7. In light of the aforesaid backdrop, the unit was granted DOP on 12.06.2012 and EM [Part-II] under medium scale i.e., on 14.06.2012. 8. Learned counsel appearing on behalf of the petitioner submits that the petitioner has already submitted the requisite documentary evidence of having started production way back on 28.03.2012 in conformity with clause 5 of the aforesaid communication and accordingly, it was incumbent on the part of the respondents to have submitted the case of the petitioner for final decision for grant of DOP to the Directorate which till date has not been done. 9. Mr. Kohli has further invited attention of this Court with respect to the interim order passed by this Court way back on 30.11.2018, whereby, the respondents were directed to accord consideration with respect to the recording date of production as 28.03.2012 instead of 12.06.2012, if there is no legal impediment. Learned counsel appearing on behalf of the petitioner submits that the said direction was issued way ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... benefits are sought to be withdrawn. The learned counsel appearing for the petitioner further submits that the petitioner continued to carry out the production of the biscuits with effect from 28.03.2012 and have been filing income tax return with the Income Tax Department and it was only on 01.06.2017 when the assessment proceedings under Section 153(A)/143(3) of the Income Tax Act, 1961 for the annual years, 2014-15, 2015-16, 2016-17 were initiated due to mentioning of the wrong date of production as 12.06.2012. The petitioner further pleads that the deductions claimed by the petitioner under law had created vested right in him which cannot be taken away due to inaction on the part of the respondent. 11. Per contra, Mr. K. D. S. Kotwal, learned Dy. AG appearing on behalf of the respondent Nos. 1, 2 and 4 submits that the present writ petition deserves dismissal as required codal formalities for the grant of DOP was not available before 28.03.2012. He further submits that DG Set, Fitness Certificate issued by the Power Development Department on 11.06.2012 was made available by the unit holder to the office of the Directorate of Industries & Commerce, Jammu on 12.06.2012. The resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent No. 3 has not denied the factum of requesting the petitioner's unit to submit the documentary evidence of having started production on 28.03.2012. 13. Heard learned counsel for the parties at length and perused the record. 14. With the consent of learned counsel for the parties, the present petition is taken up for final disposal. 15. The only grievance which has been projected by the writ petitioner in the instant petition is that the petitioner has although submitted the documentary evidence of having commenced the production of the unit on 28.03.2012, the final decision for grant of DOP (date of production) has not been taken by the Director Industries and Commerce. In spite of the fact that this Court vide interim order dated 30.11.2018 has been pleased to observe that the respondents are at liberty to consider the recording of the date of production as 28.03.2012 instead of 12.06.2012, if there is no legal impediment. The interim order passed by this Court till date has not been implemented as the respondents have not accorded consideration in conformity with the direction passed by this Court nor the respondents have taken a decision as per the mandate and spirit of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oupled with the directions issued by respondent No. 2 in letter dated 14.06.2012 is without any justifiable cause which has caused grave prejudice to the petitioner. In case, if the decision with respect to the date of production of the unit of the petitioner would have been taken with effect from 28.03.2012 than the unit of the petitioner could have been considered a small category and granted registration earlier. Thus, on account of inaction on part of the respondents by not taking the decision timely regarding the date of production, the benefits which have been availed by the petitioner under the provision of Section 80IB of the Income Tax Act which have been duly accepted by the department at the relevant point of time by accepting the returns are being withdrawn. The record reveals that although the petitioner continued to carry out the production of biscuits with effect from 28.03.2012 and have been filing the returns with the Income Tax Department and the assessment proceedings under Section 153(A)/143(3) of the Income Tax Act for the annual years, 2014-15, 2015-16 and 2016-17 were initiated because of the date of production shown as 12.06.2012 and the deductions claimed b ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
