Enterprises & Ors. Vs. State of Chhattisgarh & Ors.
[Civil Appeal No.2288
[With I.A.Nos.1-21 in
O R D E R
I.A.NO.1 IN C.A.NO.2288
By this application, the
applicants, who are appellants/petitioners in Civil Appeals @ SLP(C) Nos.13848-13868/2010
have prayed for incorporation of certain requests made in para nos.4 and 6 of the
application. In para 4 of the application, the applicants request this Court to
pass an order of injunction restraining the Federation from recovering the tax payable
under the VAT Act pursuant to Condition No.8 of the Purchaser's Agreement (Condition
7 to Tender Notice). In para 6 of the application, the applicants request this Court
to permit the applicants to file appeals wherever assessments are completed by the
assessing authority either under the provisions of the VAT Act or the Central Sales
Tax Act, 1956 within a month's time from today.
Further, if such appeals
are filed within the time granted, a direction be issued to the appellate authorities
to dispose of the appeals on merits without reference to the period of limitation
as expeditiously as possible. We have heard Shri Ravindra Srivastava, learned senior
counsel for the applicants, Shri C.S. Vaidyanathan, learned senior counsel for the
State of Chhattisgarh. Insofar as prayer made in para 4 of the application, in our
opinion, the same cannot be granted at this stage. The applicants are expected to
comply with the terms and conditions of the Purchaser's Agreement.
The Purchaser's Agreement
clearly stipulates that whenever the applicants purchase the Tendu Leaves, they
are obliged to deposit the taxes, including income tax, other taxes also to the
Federation. In that view of the matter, the request made in para 4 of the application
cannot be granted and, accordingly, it is rejected. Insofar as the request made
in para 6 of the application, it appears to be a very reasonable request and if
it is granted, it would not prejudice the respondents in any manner whatsoever.
Therefore, we allow the
request made in para 6 of the application. Accordingly, we permit the assessees
in these appeals/applications to file appropriate appeals before the First Appellate
Authority/revisions before the revisional authorities as provided under the Act
within a month's time from today.
If such appeals/ revisions
are filed within the time granted by this Court, we direct the appellate authority/revisional
authority to dispose of the appeals/revisions on merits, without reference to the
period of limitation, as expeditiously as possible, at any rate within four months
from the filing of the appeals/revisions.
A request is also made
by Shri Ravindra Srivastava, learned senior counsel that the 3assessing authorities
under the VAT Act may be directed to complete the assessments, wherever it is not
done by the assessing authorities as expeditiously as possible. In our view, even
this request appears to be reasonable. Therefore, we direct the assessing authorities
to complete the assessments, if the assessees co-operate, in case it is already
not done, as expeditiously as possible, at any rate within two months' from today.
With these observations
and directions, I.A.No.1 is disposed of accordingly.I.A.NOS.1-21 IN C.A.NOS.2342-2362/2012:
In view of the order passed in I.A.No.1 in C.A.No.2288/2012, these applications
are also disposed of. We further direct that respondent nos.5-12 in Civil Appeals
@ SLP(C)Nos.23669-23698/2011 are deleted from the array of parties, instead of respondent
nos.5-13 as noted in the order dated 23.02.2012, at the risk of the appellant(s)/petitioner(s).
(ANIL R. DAVE)