Zamil Steel Buildings India Pvt. ... vs The State Of Maharashtra And Ors
2016 Latest Caselaw 7643 Bom

                                                                          WP5481.16 ZAMIL.doc




                                                                                 
             IN THE HIGH COURT OF JUDICATURE AT BOMBAY

                            CIVIL APPELLATE JURISDICTION




                                                        
                            WRIT PETITION NO.5481 OF 2016
                                        WITH
                            WRIT PETITION NO.5482 OF 2016




                                                       
                                        WITH
                            WRIT PETITION NO.5503 OF 2016
                                        WITH
                            WRIT PETITION NO.5567 OF 2016




                                              
                                        WITH
                            WRIT PETITION NO.8303 OF 2016
                                    ig  WITH
                            WRIT PETITION NO.8581 OF 2016
                                  
    Zamil Steel Buildings India Pvt.Ltd.                   ... Petitioner
         v/s
    The State of Maharashtra and others                    ... Respondents

_____________________________

Mr V. Sridharan, Sr. Counsel with Mr Prakash Shah, Mr Rahul Thaker, Mr Ansh Desai, Ms Neha Ahuja i/b M/s Prompt Legal for

Appellant.

Mr V.A. Sonpal, Special Counsel for Respondent - State.

_____________________________

CORAM : S.C. DHARMADHIKARI & B.P. COLABAWALLA JJ.

Reserved On : 10th October, 2016.

Pronounced On : 23rd December, 2016.

    VRD                                                                                 1 of 3





                                                                       WP5481.16 ZAMIL.doc

JUDGMENT [ PER B. P. COLABAWALLA J. ] :-

1. Rule. Respondents waives service. By consent of parties,

rule made returnable forthwith and heard finally.

2. In light of our decision in the connected MVXA Tax

Appeal No.1 of 2016 decided by us today, the impugned orders in

each of these Writ Petitions are set aside and the assessment

proceedings are remanded to the Assessing Officer for fresh

assessment.

3. The question of classification/rate of tax, entry in the

Schedule for sale or deemed sale, if any, of the Rigid Frame Columns

shall be governed by the order and judgment passed by us today in

MVXA Tax Appeal No.1 of 2016. Other issues arising out of the

fresh assessment proceedings shall be considered and decided on

merits and in accordance with law.

4. In view of the provisions of Section 23(7), fresh

assessment shall not be barred and the Assessing Officer shall have

36 months to complete the fresh assessment from the date hereof.

    VRD                                                                             2 of 3





                                                                        WP5481.16 ZAMIL.doc




                                                                              

5. All the contentions of both sides are kept open and to be

decided in the assessment proceedings except the question of

classification/rate of tax/determination of entry in the Schedule for

sale or deemed sale, if any, of the Rigid Frame Columns, which

would be governed by our order and judgment in MVXA Tax Appeal

No.1 of 2016. Rule is made absolute in the aforesaid terms.

However, there shall be no order as to costs.

                                   
                                  
     (B. P. COLABAWALLA J.)                   (S. C. DHARMADHIKARI J.)
      
   






    VRD                                                                              3 of 3