Allowed

Acto,a/E-I, Abu Road v. M/S Shivdeep Food Productspltd.

Rajasthan HC10 Sept 2007CR/921/2003

Case brief

AI extract

What is this about?

The High Court of Rajasthan decided a batch of revenue revisions concerning penalties. Relying on the principles from a earlier judgment in Dev Trading Co.'s case, the Court categorized the cases into three schedules and allowed the revisions, setting aside impugned orders to decide matters afresh before the Dy. Commissioner.

What did the court decide?

Orders of Tax Board and Dy. Commissioner set aside; matters remanded to Dy. Commissioner to decide afresh.

Acto,a/E-I, Abu Road Vs M/S Shivdeep Food… — Writ and Judicial Review | Rajasthan HC (2007)

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IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR --------------------------------------------------------

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CIVIL REVISION No. 13 of 2003

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Mr. NM LODHA & Mr. ANIL BHANSALI, for the Revenue.

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Mr. KS YADAV, Mr.DINESH MEHTA, Mr.SANJEEV JOHARI, Ms.ABHILASHA for Mr.VIKAS BALIA, Mr.HIMANSHU MAHESHWARI, Mr.RAMIT MEHTA for Mr.LR MEHTA, Mr.MS PUROHIT, Mr.SP SHARMA, Mr.DK SHARMA, for the respondent

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Date of Order : 10.9.2007

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HON'BLE SHRI N P GUPTA,J.

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This order decides the bunch of cases listed as Appendix-I. This bunch involves common question of law about liability of penalty under Section 78(5), or corresponding provisions of the old Act of 1954. The controversy has already been decided by me vide judgment dt. 5.9.2007, passed in bunch of the revisions led by S.B. Civil Revision No. 555/2003 A.C.T.O., F/S. Sri Ganganagar Vs. M/s. Dev Trading Co. In accordance with the principles propounded in the aforesaid judgment in Dev Trading Co.’s case, the cases in Appendix I are divided into three categories, being Schedule-A, Schedule-B and Schedule-C, and by allowing these revisions also, the impugned orders of the learned Tax Board, and the Dy. Commissioner (Appeals) are set aside, and the matters are sent back to the concerned Dy. Commissioner (Appeals) to decide the matters afresh, and in accordance with the principles propounded by this Court in the aforesaid judgment in M/s. Dev Trading Co.’s case.

Appendix-I

SCHEDULE - A

1 C.R. 13/2003 ACTO, W-II, CIR.B, SRIGANGANAGAR Vs. MS. SUNIL KUMAR & CO.

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2 C.R. 15/2003 ACTO, ANTI EV.-II, ABU ROAD Vs. MS. ASHOK OIL & DAL MILLS

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3 C.R. 16/2003 ACTO, WARD-II, CHITTORGARH Vs. MS. ARIHANT TRADERS ACTO, FLYING SQUAD, SRIGANGANAGAR Vs. MS. HINDUSTAN COCA COLA NR. WEST

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4 C.R. 17/2003 (P)LTD

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5 C.R. 25/2003 ACTO, WARD-I, CIR.A, SRIGANGANAGAR Vs. MS. NARESH & CO.

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6 C.R. 108/2003 ACTO, ANTI EV.,JODHPUR Vs. MS. INDA AGENCIES, JODHPUR

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7 C.R. 122/2003 CTO, ANTI EV., DUNGARPUR Vs. M/S MALIWAL ELECTRICIALS

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8 C.R. 294/2003 ACTO WARD I SRIGANGANAGAR Vs. M/S TIKUMARAJ DHARAMCHAND

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9 C.R. 297/2003 C.T.O, ANTI EV.-I, BIKANER Vs. M/S SUBHASH TEA CO.

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10 C.R. 442/2003 A.C.T.O. WARD II CIRCLE B UDAIPUR Vs. M/S CLASSIC AUTOMOBILES P.LTD. 11 C.R. 750/2003 ACTO, WARD-I, CIR.-D Vs. M/S VISHNU TOOL 12 C.R. 803/2003 ACTO, F/S-I, JODHPUR Vs. M/S J.K.WOOL ENTERPRISES

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13 C.R. 817/2003 ACTO, F/S-I, JODHPUR Vs. M/S STANDARD CONSTRUCTION CO. 14 C.R. 818/2003 ACTO, F/S-I, JODHPUR Vs. M/S ASHOK LOHIYA

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15 C.R. 821/2003 ACTO, WARD-II,CIR.C, PALI Vs. M/S DARJEELING TEA CENTRE 16 C.R. 827/2003 ACTO,W-II,CIR.-A, JODHPUR Vs. M/S BHAGWATI CHUNA UDHYOG 17 C.R. 848/2003 ACTO,W-II, CIR.-A, JODHPUR Vs. M/S BHAGWATI CHUNA UDHYOG 18 C.R. 855/2003 ACTO, ANTI EVASION, WARD-I, PALI Vs. M/S BOMBAY MOTORS

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19 C.R. 864/2003 ACTO, FLYING SQUAD-II,JODHPUR Vs. MS. SUNIL TRADERS,JASOLE

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20 C.R. 887/2003 ACTO,F/S-II,JODHPUR Vs. M/S BHAGWATI CHUNA UDHYOG

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21 C.R. 888/2003 ACTO,F/S-II,JODHPUR Vs. M/S BHAGWATI CHUNA UDHYOG

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22 C.R. 910/2003 ACTO, F/S., JODHPUR Vs. M/S J.K.STEEL FURNITURE WORKS 23 C.R. 920/2003 ACTO,W-III,CIR.-C, JODHPUR Vs. M/S VISHAL TRADING CO. 24 C.R. 921/2003 ACTO,A/E-I, ABU ROAD Vs. M/S SHIVDEEP FOOD PRODUCTS(P)LTD. 25 C.R. 938/2003 ACTO, F/S-I, JODHPUR Vs. M/S ANUPAM AGENCY 26 C.R. 963/2003 ASST.COMMISSIONER,A/E., ABU ROAD Vs. M/S RAJ SOLVEX 27 C.R. 965/2003 ACTO,A/E., ABU ROAD Vs. M/S RAJ VILAS HOTEL 28 C.R. 983/2003 ACTO, F/S., NIMBAHERA Vs. M/S RAJ SOLVEX LTD.

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29 C.R. 985/2003 ACTO, ANTI EVASION, CT.,DOONGARPUR Vs. M/S GODREJ G.E.APPLIANCES LTD.

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30 C.R. 998/2003 ACTO, ABU ROAD Vs. M/S RAJ. POLYMERS & RESINS LTD.

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31 C.R. 1004/2003 ACTO, BHINMAL Vs. M/S MAHESH AGRO FOOD INDUSTRIES

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32 C.R. 1043/2003 ACTO, F/S, SRIGANGANAGAR Vs. M/S EID PARRI(INDIA)LTD.

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33 C.R. 1045/2003 ACTO, A/E-II, CT., JHUNJHUNU Vs. M/S SHRI DURGA TRADING CO.

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34 C.R. 1072/2003 ACTO, F/S., NIMBAHERA Vs. M/S MAHESHWARI ASBESTOS UDHYOG

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35 C.R. 1083/2003 A.C.T.O., FLYING SQUAD-I Vs. M/S HANUMAN DYE CHEM

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36 C.R. 1097/2003 ASSTT. COMMERCIAL TAXES OFFICER Vs. M/S RAJ SOLVEX LIMITED 37 C.R. 1108/2003 A.C.T.O., WARD-II CIRCLE A Vs. M/S VISHNU ENTERPRISES 38 C.R. 1124/2003 ASSITT. COMMERCIAL TAXES OFFICER Vs. M/S BANSWARA SYNTAX LTD.

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39 C.R. 1129/2003 ASSITT. COMMERCIAL TAXES OFFICER Vs. M/S RAJ SOLVEX LIMITED 40 C.R. 1148/2003 ACTO, A/E., CT., DUNGARPUR Vs. M/S UNIVERSAL CYLINDERS

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41 C.R. 1274/2003 ASST.COMMISSIONER, A/E., DUNGARPUR Vs. M/S MADHUSUDAN IND. LTD. 42 C.R. 1310/2003 PRAJAPITA BRAHMAKUMARIS ISHWARIYA VIS. Vs. A.C.T.O. FLYING SQUAD

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43 C.R. 1339/2003 ACTO, F/S.-II, JODHPUR Vs. M/S VIJAY TRADING CO.

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SCHEDULE - B

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1 C.R. 829/2003 ACTO WARD II CIRCLE C JODHPUR Vs. M/S DILEEP TRADING CORPORATION

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2 C.R. 841/2003 ACTO,W-I, CIR.-A, UDAIPUR Vs. M/S VIKRAM SINGH TATED

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3 C.R. 1000/2003 ACTO, A/E-I, CT.,JHUNJHUNU Vs. M/S MAHASTAN

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4 C.R. 1113/2003 MODERN WOOLLENS Vs. A.C.T.O., FLYING SQUAD

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5 C.R. 1354/2003 ACTO FLYING SQUAD,SIROHI Vs. M/S CHAMAN LAL GOVINDRAM,CHOHTAN

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6 C.R. 74/2007 M/S M.K.INDUSTRIES Vs. A.C.T.O.

Acto,a/E-I, Abu Road v. M/S Shivdeep Food Productspltd.

Case brief

What is this about?

What did the court decide?

Acto,a/E-I, Abu Road v. M/S Shivdeep Food Productspltd.

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Cases cited

Statutes considered

Parties & counsel

Coram

Case details

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