Disposed

Auto India v. the State Maharashtra, Finance Dept, Mantralaya, Mumbia

Bombay HC14 Aug 2009STA/69/2009

Case brief

AI extract

What is this about?

This order in Reference Application No. 244 of 2008 directs the Tribunal to make a reference concerning the Commissioner's Tribunal's rejection of a reference for assessment year 1996-97. The specific question involves the justification for denying the benefit of entry J-8 due to non-compliance with return filing conditions.

What did the court decide?

The Learned Tribunal is directed to make the reference within 4 weeks from the date of this order.

Auto India Vs the State Maharashtra, Finance Dept, Mantralaya, Mumbia — Bombay HC (2009) — LawSathi Research

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IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION SALES TAX APPLICATION NO.69 OF 2009

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IN

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REFERENCE APPLICATION NO.244 OF 2008

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M/s.Auto India.. Applicant

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V/s.

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The State of Maharashtra
& Anr.,.. Respondents.

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Mr.C.B.Thakar, for Applicant
None for Respondents.

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CORAM: F.I.REBELLO and

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D.G.KARNIK, JJ.

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DATED: 14th August, 2009.

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P.C.

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1.When the matter was called out, none present for
Respondents. On behalf of the Applicant, the Learned
Counsel points out that for the assessment year 1995-1996,
reference has been allowed by the Tribunal. The Tribunal,
however, further rejected the reference,so far as
assessment year 1996-1997 is concerned.

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2.The Learned Tribunal is directed to make the
reference within 4 weeks from the date of this order.

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3.It is pointed out that there is an application,

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for rectification which is pending. That is to be

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srj/-

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decided independently and before reference is made to this
Court.

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4.The following question is to be referred :-

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�Whether on the facts and the circumstances
of the case and on true and correct
interpretation, the Tribunal was justified
in denying the benefit of entry J-8 to the
appellant in the context of assessment for
the period 1996-97 on the ground that the
appellant has not complied with the
condition of filing returns as contemplated
under entry J-8 which has been introduced
on 6.3.1996 with retrospective effect and
further amended with retrospective effect
on 20.6.97 i. e. subsequent to the
assessment period.�

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If on the rectification application being allow,

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any other question arises for reference, that also may be
made alongwith present reference.

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5.In view of the above, Sales Tax Application is
disposed of accordingly.

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srj/-

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srj/-

Auto India v. the State Maharashtra, Finance Dept, Mantralaya, Mumbia

Case brief

What is this about?

What did the court decide?

Auto India v. the State Maharashtra, Finance Dept, Mantralaya, Mumbia

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

Parties & counsel

Coram

Case details

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