Petitioner challenged assessment notice regarding tax rate on photo albums. High Court declined to decide merits, directing Assessing Authority to examine application of a departmental circular and frame assessment with notice to the petitioner.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
-1-
CWP No. 864 of 2012
IN THE PUNJAB AND HARYANA HIGH COURT AT CHANDIGARH
CWP No. 864 of 2012
Date of Decision: January, 16, 2012
M/s Venus Album Company Pvt. Ltd.
…Petitioner
Versus
State of Punjab and others.
..Respondents
CORAM: HON'BLE MR. JUSTICE M.M. KUMAR HON'BLE MR. JUSTICE AJAY KUMAR MITTAL
Present: Mr.Avneesh Jhingan, Advocate for the petitioner.
M.M. KUMAR, J.
-2-
CWP No. 864 of 2012
23.08.2005 clarifies that taxability on photo albums would be covered by Entry 86 of Schedule B of the Act and therefore, the calculation and payment of tax @ 4% is in order. The Assessing Officer has not yet passed any order on the view point expressed by the petitioner and the matter is fixed for today before him.
-3-
CWP No. 864 of 2012
of the considered view that the issue needs to be first decided by the Assessing Authority before framing the assessment. Accordingly, the writ petition is disposed of by directing the Assessing Officer to first examine the issue with regard to application of circular dated 23.08.2005 and then frame the assessment, if such a necessity arises. However, before framing the assessment, a copy of the order shall be furnished to the petitioner and one week's time shall be granted to him before the final assessment is framed. However, we make it clear that any observation made in this order shall not be considered as an expression of opinion on the merit of the controversy and the assessing authority should proceed to decide in accordance with law without being influenced by any observation.
(M.M. KUMAR) JUDGE
(AJAY KUMAR MITTAL) JUDGE
January 16, 2012 Atul
1 issue framed by the court
Whether the writ petition for quashing of assessment notice regarding tax rate on photo albums should be decided by the High Court or by the Assessing Authority first.
3 provisions across 2 enactments
M/s Venus Album Company Pvt. Ltd.
State of Punjab
M.M. KUMAR
AJAY KUMAR MITTAL
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
M.M. KUMAR and AJAY KUMAR MITTAL
Parties & counsel
