IN THE HIGH COURT OF PUNJAB AND HARYANA AT
CHANDIGARH.
CWP No. 15545 of 2009
Date of Decision: October 9, 2009
M/s Bhagat Industrial Corporation Limited
...Petitioner
Versus
State of Punjab and others
...Respondents
CORAM: HON'BLE MR. JUSTICE M.M. KUMAR
HON'BLE MR. JUSTICE JASWANT SINGH
Present: Mr. G.R. Sethi, Advocate,
for the petitioner.
1. To be referred to the Reporters or not?
2. Whether the judgment should be reported in
the Digest?
M.M. KUMAR, J.
This order shall dispose of a bunch of 11 petitions,
bearing CWP Nos. 15545 to 15555 of 2009, filed by the same
assessee-petitioner in respect of assessment years 1989-90 to 1999-
2000.
At the outset Mr. G.R. Sethi, learned counsel for the
assessee-petitioner has limited his prayer for issuance of directions to
the Assessing Authority-respondent No. 6 to pass assessment orders
in pursuance of directions issued by the Deputy Excise and Taxation
Commissioner (Appeals), Jalandhar Division, Jalandhar, on
20.6.2006 (P-6). The concluding portion of the order passed by the
C.W.P. No. 15545 of 2009 2
Deputy Excise and Taxation Commissioner shows that the order of
the Assessing Authority was upheld holding the same to be within
jurisdiction and for the reason that it was duly transferred to the
Assessing Authority by the competent authority. It was further held
that the assessment was not barred by limitation. The argument of the
assessee-petitioner seeking rebate under Rule 29(xii) of the Punjab
General Sales Tax Rules, 1949 (for brevity, ‘the Rules’) on molasses
used in the taxable goods i.e. Indian Made Foreign Liquor (IMFL)
was not accepted on the ground that no taxable turnover of IMFL was
left from where the claim of rebate could be allowed by the Assessing
Authority under Rule 29(xii) of the Rules. However, in respect of
taxing bottles sold with the country liquor, the case was remanded to
the concerned Assessing Authority to decide it afresh by taking into
account the Sales Tax Tribunal’s order rendered in the case of M/s
Patiala Distillers and Manufacturers Limited, reported as (2002) 20
PHT 294. The aforesaid order passed by the Deputy Excise and
Taxation Commissioner has been upheld by the Value Added Tax
Tribunal, Punjab, Chandigarh (for brevity, ‘the Tribunal’), in its order
dated 16.7.2007, passed in Appeal Nos. 220 to 230 of 2006-07 (P-7).
Accordingly, the appeals filed by the assessee-petitioner have been
dismissed. Additionally, the Tribunal has directed the Assessing
Authority to expedite the case after complying with the directions of
the DETC(A) in the earlier remand order dated 20.6.2005 (P-2).
However, the assessment orders have not been passed till date.
Notice of motion.
C.W.P. No. 15545 of 2009 3
Ms. Sudeepti Sharma, DAG, Punjab, who is present in
the Court, accepts notice on behalf of the respondents. Two copies of
the each of the paper book have been served on her. With the consent
of the parties, the matter is taken up for final disposal.
After hearing learned counsel for the parties, we are of
the considered view that the matter has been unnecessarily kept
pending by the Assessing Authority for a long period of over two
years. Therefore, it is necessary to direct the Assessing Authority to
pass assessment orders in accordance with the directions of DETC
and the Tribunal at the earliest but not later than 31.12.2009.
The Writ petitions are disposed of in the above terms.
We make it clear that all the other issues raised by the
learned counsel for the assessee-petitioner shall remain open and this
order shall not be construed to have expressed any opinion on any
other aspect of the matter.
(M.M. KUMAR)
JUDGE
(JASWANT SINGH)
October 9, 2009 JUDGE
Pkapoor