{"id":181313,"date":"2009-04-15T00:00:00","date_gmt":"2009-04-14T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/c-t-o-jaisalmer-vs-ms-karyapalak-engineer-on-15-april-2009-2"},"modified":"2016-11-27T22:10:23","modified_gmt":"2016-11-27T16:40:23","slug":"c-t-o-jaisalmer-vs-ms-karyapalak-engineer-on-15-april-2009-2","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/c-t-o-jaisalmer-vs-ms-karyapalak-engineer-on-15-april-2009-2","title":{"rendered":"C.T.O.Jaisalmer vs M\/S Karyapalak Engineer on 15 April, 2009"},"content":{"rendered":"
Rajasthan High Court – Jodhpur<\/div>\n
C.T.O.Jaisalmer vs M\/S Karyapalak Engineer on 15 April, 2009<\/div>\n
                                1\n\nIN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT\n\n                          JODHPUR\n\n                          :ORDER:\n\nS.B. Sales Tax Revision Petition No.59\/2009.\n(C.T.O., Jaisalmer Vs. M\/s Karyapalak Engineer, C.P.W.D.)\n\n\nDATE OF ORDER :                     April 15th, 2009.\n\n\n                          PRESENT\n\n     HON'BLE MR. JUSTICE GOPAL KRISHAN VYAS\n     ____________________________________\n\n\nMr. Sandeep Bhandawat, Government Counsel.\nMr. Dinesh Kumar Sharma for the respondent.\n\nBY THE COURT :<\/pre>\n
      Instant Sales Tax Revision Petition has been filed under<\/p>\n
Section 86 (2) of the Rajasthan Sales Tax Act, 1994 against the<\/p>\n
judgment dated 18.06.2008 passed by the learned Tax Board,<\/p>\n
Ajmer by which the Tax Board dismissed the appeal filed by the<\/p>\n
petitioner   department   and   confirmed    the   order   dated<\/p>\n
20.07.2007 passed by the Deputy Commissioner (Appeals),<\/p>\n
Jodhpur, in which, interest and penalty order dated 01.03.2007<\/p>\n
passed by the assessing authority has been quashed.<\/p>\n
      Brief facts of the revision are that certain construction<\/p>\n
work was assigned by the Union of India through its agency,<\/p>\n
Central Public Works Department to the contractors and for the<\/p>\n
purpose of construction various contractors were supplied<\/p>\n
certain materials as per terms and conditions of the contract
\n                                 2<\/span><\/p>\n
such as cement etc.<\/p>\n
       The controversy with regard to question of supply of the<\/p>\n
material for the purpose of construction to the contractors by<\/p>\n
the CPWD can be treated to be sale or not was finally<\/p>\n
adjudicated by the Supreme Court in bunch of civil appeals filed<\/p>\n
by the Karyapalak Engineer, C.P.W.D., Bikaner, decided on<\/p>\n
12.08.2004, reported in Tax Up-Date Vol.IX Pt.8.      In the said<\/p>\n
judgment, Hon’ble Supreme Court has held that the Union<\/p>\n
through its agency Central Public Works Department undertook<\/p>\n
the work of erection of barbed-wire fencing along the Indo-Pak<\/p>\n
border from 1991 onwards in the State of Rajasthan. In order<\/p>\n
to get the construction work done the appellant awarded<\/p>\n
contracts to various contractors and under the terms and<\/p>\n
conditions of the said contract it had agreed to supply the<\/p>\n
contractors materials such as cement, barbed wire, M.S. angles,<\/p>\n
etc.    The apex Court held that the use or consumption of<\/p>\n
material supplied in the work of construction, there was passing<\/p>\n
of property and by virtue of receipt of value of such transferred<\/p>\n
property by way of adjustment in bills the consideration has also<\/p>\n
passed which satisfies the definition of ‘sale’ in the local Sales<\/p>\n
Tax Act.\n<\/p>\n
       Therefore, in view of the above judgment, the assessing<\/p>\n
authority passed order of assessment from the year 1996<\/p>\n
onward and the assessing authority imposed tax, penalty,<\/p>\n
interest and penalty under Section 59, penalty under Section 61<\/p>\n
of the Sales Tax Act vide assessment order dated 01.03.2007.
\n                                    3<\/span><\/p>\n
Against the said order passed by the assessing authority, appeal<\/p>\n
was   preferred     by   the   respondent      before      the     Deputy<\/p>\n
Commissioner      (Appeals),   Jodhpur,     who,   vide    order    dated<\/p>\n
20.07.2007 partly allowed the appeal of the respondent and<\/p>\n
while following the judgment of the apex Court in the case of<\/p>\n
Karyapalak   Engineer    (supra)       confirmed   the    order    of   the<\/p>\n
assessing authority so far it relates to tax but quashed the order<\/p>\n
of interest and penalty and remitted the matter to the assessing<\/p>\n
authority for deciding the question of interest from the date of<\/p>\n
judgment of the apex Court which is 12.08.2004; and, for the<\/p>\n
purpose of penalty imposed under Section 61 of the Act of 1994<\/p>\n
it has been held that the said penalty has not been imposed in<\/p>\n
accordance with law, therefore, set aside the order of penalty<\/p>\n
imposed under Section 61 and further upheld the penalty<\/p>\n
imposed under Section 59 by the assessing authority.<\/p>\n
      Said judgment passed by the Deputy Commissioner<\/p>\n
(Appeals), Jodhpur was appealed against both by the petitioner<\/p>\n
and respondent before the learned Tax Board.             The Tax Board,<\/p>\n
however, vide its judgment dated 18.06.2008 upheld the finding<\/p>\n
with regard to imposition of tax as per the judgment of apex<\/p>\n
Court, so also, upheld penalty imposed under Section 59 and<\/p>\n
quashing penalty under Section 61; but, the Tax Board has held<\/p>\n
that tax cannot be levied without any assessment even if the<\/p>\n
judgment was rendered by the apex Court on 12.08.2004.                  For<\/p>\n
the purpose of levying tax the assessing authority is, however,<\/p>\n
required to pass assessment order and, admittedly, assessing
\n                                4<\/span><\/p>\n
authority passed order on 01.03.2007, therefore, liability cannot<\/p>\n
be imposed prior to 01.03.2007, the day on which assessment<\/p>\n
order was passed by the assessing authority.<\/p>\n
      In this case, the department is challenging order of the<\/p>\n
Deputy Commissioner (Appeals) as well as order passed by the<\/p>\n
Tax Board on the ground that as per the judgment of the<\/p>\n
Supreme Court the supply of cement for construction purpose as<\/p>\n
per terms and conditions of the contract to various contractors<\/p>\n
by the department was sale and they were required to pay tax<\/p>\n
upon the said sale, therefore, if the tax was not paid in time,<\/p>\n
then, obviously the petitioner department is entitled to levy<\/p>\n
interest as well as impose penalty upon delayed payment of tax.<\/p>\n
More so, now the apex Court has held that supply of cement<\/p>\n
etc. to the contractors by the CPWD is sale and, upon which, tax<\/p>\n
can be levied by the petitioner department of the State,<\/p>\n
therefore, both the courts below have committed error while<\/p>\n
quashing interest and penalty part of the assessment order<\/p>\n
which has been assessed by the assessing authority because the<\/p>\n
respondent was under obligation to pay tax as and when it<\/p>\n
became due.\n<\/p>\n
      I have considered the rival submissions made by both the<\/p>\n
parties.\n<\/p>\n
      It is true that the apex Court has held that material<\/p>\n
supplied by the department of the Union of India shall be<\/p>\n
treated to be sale but this verdict was given on 12.08.2004.<\/p>\n
Therefore, after the judgment, it was the duty of the petitioner
\n                                  5<\/span><\/p>\n
department to pass order within time.      Admittedly, assessment<\/p>\n
order was passed by the assessing authority on 01.03.2007,<\/p>\n
therefore, in my opinion, both the Courts below have rightly<\/p>\n
upheld the tax liability upon the respondent and, further, rightly<\/p>\n
quashed order of penalty and interest made by the assessing<\/p>\n
authority vide Annex.-1.\n<\/p>\n
      The Tax Board has rightly come to the conclusion that<\/p>\n
after adjudication of the controversy by the Supreme Court with<\/p>\n
regard to treating the supplied material to the contractors by<\/p>\n
the CPWD as sale, it was the duty of the department to pass<\/p>\n
order of assessment in time because without assessment order<\/p>\n
it cannot be presumed what amount of tax the assessee is<\/p>\n
required to pay.   Accordingly, the learned Tax Board has rightly<\/p>\n
adjudicated the matter that for the purpose of assessing interest<\/p>\n
and penalty for delayed payment, the assessing authority is<\/p>\n
required to pass order afresh and while passing such order he<\/p>\n
shall take into consideration the fact that he has passed the<\/p>\n
assessment order on 01.03.2007, after the judgment of the<\/p>\n
apex Court on 12.08.2004 in the case of Karyapalak Engineer<\/p>\n
(supra).\n<\/p>\n
      In view of afore-mentioned position in the case, no<\/p>\n
substantial question of law emerges in this case because the<\/p>\n
apex Court has only held that there is liability of tax upon the<\/p>\n
respondent with regard to supplied material for construction<\/p>\n
work which falls under the definition of “sale” but further it is not<\/p>\n
adjudicated by the apex Court as to from which date interest or
\n                                     6<\/span><\/p>\n
penalty can be imposed.         It is settled law that any adjudication<\/p>\n
made by the Apex Court has prospective effect unless it is<\/p>\n
specifically otherwise directed by the Court. In the judgment of<\/p>\n
Karyapalak Engineer (supra), it is nowhere adjudicated by the<\/p>\n
Hon’ble apex Court that this adjudication will have retrospective<\/p>\n
effect.      In this view of the matter, I am of the opinion that no<\/p>\n
error has been committed by both Deputy Commissioner<\/p>\n
(Appeals),      Jodhpur   and   learned    Tax   Board,   Ajmer   while<\/p>\n
adjudicating the appeals.         The revision petition is, therefore,<\/p>\n
bereft of merit.\n<\/p>\n
          Accordingly, this revision petition is hereby dismissed.<\/p>\n
                                          (Gopal Krishan Vyas) J.\n<\/p>\n
Ojha, a.<\/p>\n","protected":false},"excerpt":{"rendered":"
Rajasthan High Court – Jodhpur C.T.O.Jaisalmer vs M\/S Karyapalak Engineer on 15 April, 2009 1 IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR :ORDER: S.B. Sales Tax Revision Petition No.59\/2009. (C.T.O., Jaisalmer Vs. M\/s Karyapalak Engineer, C.P.W.D.) DATE OF ORDER : April 15th, 2009. PRESENT HON’BLE MR. JUSTICE GOPAL KRISHAN VYAS ____________________________________ Mr. […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,19],"tags":[],"class_list":["post-181313","post","type-post","status-publish","format-standard","hentry","category-high-court","category-rajasthan-high-court-jodhpur"],"yoast_head":"\nC.T.O.Jaisalmer vs M\/S Karyapalak Engineer on 15 April, 2009 - Free Judgements of Supreme Court & High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/c-t-o-jaisalmer-vs-ms-karyapalak-engineer-on-15-april-2009-2\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"C.T.O.Jaisalmer vs M\/S Karyapalak Engineer on 15 April, 2009 - 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