Uttarakhand High Court
CTR/13/2013 on 30 September, 2022
IN THE HIGH COURT OF UTTARAKHAND
AT NAINITAL
HON'BLE THE CHIEF JUSTICE SRI VIPIN SANGHI
AND
HON'BLE SRI JUSTICE R.C. KHULBE
30TH SEPTEMBER, 2022
COMMERCIAL TAX REVISION NO. 13 OF 2013
Between:
M/s Akums Drugs & Pharmaceuticals Limited, through its
Director Mr. Sanjeev Jain .....Revisionist
and
Commissioner of Commercial Taxes,
Uttarakhand, Dehradun. ...Respondents
COMMERCIAL TAX REVISION NO. 14 OF 2013 (2)
Between:
M/s Akums Drugs & Pharmaceuticals Limited, through its
Director Mr. Sanjeev Jain .....Revisionist
and
Commissioner of Commercial Taxes,
Uttarakhand, Dehradun. ...Respondents
COMMERCIAL TAX REVISION NO. 15 OF 2013 (3)
Between:
M/s Akums Drugs & Pharmaceuticals Limited, through its
Director Mr. Sanjeev Jain .....Revisionist
and
Commissioner of Commercial Taxes,
Uttarakhand, Dehradun. ...Respondents
COMMERCIAL TAX REVISION NO. 16 OF 2013 (4)
Between:
M/s Akums Drugs & Pharmaceuticals Limited, through its
Director Mr. Sanjeev Jain .....Revisionist
and
Commissioner of Commercial Taxes,
Uttarakhand, Dehradun. ...Respondents
COMMERCIAL TAX REVISION NO. 17 OF 2013 (5)
Between:
M/s Akums Drugs & Pharmaceuticals Limited, through its
Director Mr. Sanjeev Jain .....Revisionist
and
Commissioner of Commercial Taxes,
Uttarakhand, Dehradun. ...Respondents
COMMERCIAL TAX REVISION NO. 18 OF 2013 (6)
Between:
M/s Akums Drugs & Pharmaceuticals Limited, through its
Director Mr. Sanjeev Jain .....Revisionist
and
Commissioner of Commercial Taxes,
Uttarakhand, Dehradun. ...Respondents
COMMERCIAL TAX REVISION NO. 19 OF 2013 (7)
Between:
M/s Akums Drugs & Pharmaceuticals Limited, through its
Director Mr. Sanjeev Jain .....Revisionist
and
Commissioner of Commercial Taxes,
Uttarakhand, Dehradun. ...Respondents
COMMERCIAL TAX REVISION NO. 15 OF 2015 (8)
Between:
M/s Akums Drugs & Pharmaceuticals Limited, through its
Director Mr. Sanjeev Jain .....Revisionist
and
Commissioner of Commercial Taxes,
Uttarakhand, Dehradun. ...Respondents
COMMERCIAL TAX REVISION NO. 78 OF 2017 (9)
Between:
M/s Akums Drugs & Pharmaceuticals Limited, through its
Director Mr. Sanjeev Jain .....Revisionist
and
Commissioner of Commercial Taxes,
Uttarakhand, Dehradun. ...Respondents
COMMERCIAL TAX REVISION NO. 79 OF 2017 (10)
Between:
M/s Akums Drugs & Pharmaceuticals Limited, through its
Director Mr. Sanjeev Jain .....Revisionist
and
Commissioner of Commercial Taxes,
Uttarakhand, Dehradun. ...Respondents
Counsel for the revisionist : Mr. Arvind Kumar and Ms. Vandana
Singh Mehra.
Counsel for the respondent : Ms. Puja Banga, learned Brief Holder
for the State of Uttarakhand.
2
Upon hearing the learned Counsel, the Court made
the following
COMMON JUDGMENT : (per Sri Vipin Sanghi, C.J.)
The issue raised in these Commercial Tax
Revisions was also the issue raised in Commercial Tax
Revision No. 80 of 2017 in respect of the same
revisionist / assessee. The substantive question of law
considered by this Court in CTR No. 80 of 2017 was the
following:-
"Whether the order of the Sales Tax Tribunal,
Uttarakhand in holding that the revisionist is not
entitled to reduce the levy of Central Sales Tax @
1% for the financial year 2010-11 onwards) after
the Capital Investment of Plant and Machinery,
having exceeded R. 25 Crores in it's Unit-1, as on
18.03.2010, is erroneous in the facts of this case?"
2. Commercial Tax Revision No. 80 of 2017 was
related to the Assessment Year 2011-12 (Central). This
Court disposed of the same by its judgment dated
22.07.2022, finding that the Assessing Officer had
imposed tax @ 2% de hors the assessment made by the
Committee of the extent of capital investment made by
the Assessee in plant and machinery as per Notification
No. 6222 dated 25.07.2001, as modified by Notification
No. 822 dated 03.07.2004, issued by the Government of
Uttarakhand. Consequently, the Division Bench
3
disposed of Commercial Tax Revision No. 80 of 2017 by
observing as follows:-
"12. Thus, it is clear that in this case while
imposing the Tax at the rate of 2% the Assessing
Officer has not considered the assessment
determined by any Committee, further he has
relied on his own assessment. In that view of the
matter, the order passed by the Assessing
Authority, confirmed by the Appellate Authority and
the Commercial Tax Appellate Tribunal is not
sustainable. In that view of the matter, the Central
Tax Revision is allowed. The orders passed by the
learned Commercial Tax Tribunal dated
16.06.2017, in Second Appeal No. 08 of 2017
(2011-2012)....Central); order dated 27.11.2016
passed by the Joint Commissioner (Appeal)-II,
Commercial Tax, Haridwar; and the order dated
27.03.2015, passed by the Assessing Authority are
hereby set aside. The matter is remanded back to
the Assessing Officer with a direction to the
Commissioner of Commercial Tax Uttarakhand,
Dehradun to move the Government for formation of
the Committee as envisaged in the Notifications
referred to above and refer the matter for
determination of the exact and total capital
investment by the revisionist for the period under
consideration and, thereafter, issue a fresh
assessment order in favour of the respondent."
3. Undisputedly, the position is no different in the
assessment years, in relation to which the present
Commercial Tax Revisions have been preferred. Since
the same lacuna inheres the Assessment Orders passed
by the Assessing Officer imposing tax @ 2% upon the
Assessee for the assessment years concerned in these
C.T.R.s, we dispose of these Revisions in terms of the
4
judgment dated 22.07.2022 passed in Commercial Tax
Revision No. 80 of 2017.
4. We, however, find that the said order, in its
last line, observes "thereafter, issue a fresh assessment
order in favour of the respondent." Obviously, the same
should read as "thereafter, issue a fresh assessment
order in accordance with law."
5. Since the exercise has to be conducted by the
Committee in relation to several assessment years, we
direct that the same be concluded at the earliest, and
preferably within the next nine months.
________________
VIPIN SANGHI, C.J.
_____________
R.C. KHULBE, J.
Dt: 30th September, 2022
Rathour
