State of West Bengal & Ors. Vs. Flora Food Products & Anr.
EmailAppeal: Civil Appeal No. 447 of 1998
Petitioner: State of West Bengal & Ors.
Respondent: Flora Food Products & Anr.
Apeal: Civil Appeal No. 447 of 1998
Judges: S.P. BHARUCHA, A.P. MISRA & N. SANTOSH HEGDE, JJ.
Date of Judgment: Jan 25, 2000
Head Note:
SALES TAX
West Bengal Sales Tax Rules, 1941
Rule 3(66a) with Constitution – Articles 136, 226 – Application for eligibility certificate for period from 11.05.1990 to 31.03.1991 – Rejection – Writ – High Court passing stay orders and injuncting authorities to demand tax for 3 years from April 1990. Held that High Court could not injunct from raising demand of any other period than 11.05.1990 to 31.03.1991. Appeal allowed.
(Para 2)
JUDGEMENT:
ORDER
1. The order under challenge is an interim order passed by the High Court at Calcutta in the following circumstances:
The assessee made an application for eligibility certificate under Rule 3(66a) of the Bengal Sales Tax Rules, 1941 claiming tax holiday for the period 11th May, 1990 to 31st March, 1991. Their application was rejected in the first instance, in revision and also by the West Bengal Taxation Tribunal. Against the order of the Tribunal the respondents preferred a writ petition. The order under challenge was passed on that writ petition. It in-juncted the appellants from making any demand for sales tax for three years from the month of April, 1990 onwards without the leave of the High Court. It appears that the writ petition still remains undisposed of.
2. The respondents are not represented. It is clear from the documents that we were shown that the respondents’ application related to the period 11th May, 1990 to 31st March, 1991. It was the rejection of that application the respondents impugned by filing a writ petition. It is not understood how in the writ petition a demand for sales tax for a period other than period 11th May, 1990 to 31st March, 1991 could have been stayed.
3. The appeal is allowed, The order under appeal is modified so that the appellants are injuncted from making any demand for sales tax upon the respondents for the period 11th May, 1990 to 31st March, 1991.
4. No order as to costs.
1. The order under challenge is an interim order passed by the High Court at Calcutta in the following circumstances:
The assessee made an application for eligibility certificate under Rule 3(66a) of the Bengal Sales Tax Rules, 1941 claiming tax holiday for the period 11th May, 1990 to 31st March, 1991. Their application was rejected in the first instance, in revision and also by the West Bengal Taxation Tribunal. Against the order of the Tribunal the respondents preferred a writ petition. The order under challenge was passed on that writ petition. It in-juncted the appellants from making any demand for sales tax for three years from the month of April, 1990 onwards without the leave of the High Court. It appears that the writ petition still remains undisposed of.
2. The respondents are not represented. It is clear from the documents that we were shown that the respondents’ application related to the period 11th May, 1990 to 31st March, 1991. It was the rejection of that application the respondents impugned by filing a writ petition. It is not understood how in the writ petition a demand for sales tax for a period other than period 11th May, 1990 to 31st March, 1991 could have been stayed.
3. The appeal is allowed, The order under appeal is modified so that the appellants are injuncted from making any demand for sales tax upon the respondents for the period 11th May, 1990 to 31st March, 1991.
4. No order as to costs.
