Cause title — parties, addresses and appearances
33 15.6.2022
Sc Ct. no.2
WPA 9817 OF 2017
----------
Lohia Jute Press Private Limited
-vs.-
Sales Tax Officer, College Street Charge,
& Ors.
Ms. Sweta Mukherjee
… For the Petitioner
Mr. Anirban Ray
Mr. T. M. Siddiqui
Mr. Debasish Ghosh.
…For the State
In this writ petition, the petitioner has challenged
the impugned order of the Fast Track Revisional
Authority dated 12th July, 2016 confirming the order of
the appellate authority dated 12th November, 2012 for the
period 4th Quarter ending 31st March, 2009 confirming
the order of the adjudicating authority dated 24th June,
2011
passed
in
Assessment
Case
No.
2008-
2009/55/02/C/2.
The main issue involved in this writ petition is as to
whether holding the job of preparation of Electoral Photo
Roll of voters of Uttarakhand as well as preparation of
Electronic Photo Identity Card (EPIC) of voters of
Uttarakhand as per orders of the Chief Electoral Officer of
Uttarakhand as per works contract as defined under
Section 2(ja) of the Central Sales Tax Act, 1956 (hereafter
referred to as ‘the said Act’ ) and considering the amount
2
received on account of the said job from CEO of
Uttarakhand as part of turnover of sale as defined under
Section 2(j) of the said Act and levying tax thereon is
justifiable in law or not.
The petitioner submits that the nature of job
activity carried by the petitioner is exempted from tax and
in support of such contention the petitioner relies on
several judgments of the Hon’ble Supreme Court and
different High Courts as referred in the short written
notes of argument, filed by the petitioner and contends
that the aforesaid impugned orders passed by the
adjudicating authority, appellate authority and revisional
authority did not consider the aforesaid judgments relied
upon by the petitioner as indicated in the short written
notes of argument.
Considering the facts and circumstances of the
case, I am inclined to remand this matter back to the
adjudicating authority concerned by setting aside the
aforesaid impugned orders of the revisional authority and
appellate authority with a direction upon the adjudicating
authority to allow the petitioner to use the written notes
of argument, filed in this writ petition in course of hearing
and to consider the same in accordance with law and
pass a fresh speaking order after giving an opportunity of
hearing to the petitioner or its authorised representative
within eight weeks from the date of communication of this
order.
3 At the time of fresh consideration of this matter, the adjudicating authority will also take into consideration as to whether the Input Tax Credit (ITC) relating to the relevant period in question has been availed by the petitioner or not. The interim order of this Court dated 11th May, 2022 shall continue till the date of passing of final adjudication order pursuant to order of this Court. With these observations and direction, this writ petition being WPA 9817 of 2017 stands disposed of. There will be no order as to costs. Photostat certified copy of this order, if applied for, be furnished expeditiously. (Md. Nizamuddin, J.)
