BHARAT PRESS Vs. STATE OF ASSAM

JUDGEMENT

(1.) The instant writ petition is filed by the Petitioner, M/s Bharat Press, a partnership firm, through its Managing Partner, namely, Sri Pabitra Jiban Baruah, for quashing/setting aside the impugned orders dated 2.4.2009 and 27.4.2009 (Annexure-F & H to the writ petition respectively) issued by the Deputy Secretary to the Govt. of Assam, Election Department and letter dated 23.9.2009 (Annexure-M to the writ petition) issued by the Under Secretary to the Govt. of Assam, Election Department denying the exemption to the Petitioner from paying the Value Added Tax (in short VAT) on printing of Compendium, Hand Books, Manual etc. (altogether nine printing items) in connection with General Elections to the Lok Sabha, 2009.

(2.) The Deputy Secretary to the Govt. of Assam issued a short tender notice on 2.2.2009 for printing the aforesaid printing items and the tender offered by the Petitioner was accepted. Accordingly, the Petitioner has done the printing works and submitted the bill(s). According to the Petitioner, the aforesaid printing items fall within the definition of books, periodicals and journals in terms of Entry at S1. No. 5 of the First Schedule to the Assam Value Added Act, 2003 (hereinafter referred to for short as 'the Act 2003') which are exempted from payment of VAT. But while making payment of the bill(s) of the Petitioner, the Respondent No. 3 vide his letter dated 2.4.2009 (Annexure-F) informed the Petitioner that the Petitioner is to pay VAT, though the aforesaid materials are not taxable, rather exempted from the tax liability, even as per the Taxing authority. Thereafter, although the Petitioner vide letter dated 3.4.2009 inform the Respondent No. 3 that as per first schedule under Section 9 of the Act, 2003, the printing books are exempted from payment of VAT, the Respondent No. 3 vide impugned order dated 27.4.2009 (Annexure-H) informed the Petitioner that the payment of the bill of the Petitioner will be made subject to the deduction of VAT. The Petitioner then sought clarification on rate of tax on the item "Hand Books of Election Procedures" and the Taxing authority, the Commissioner of Taxes, Assam, the Respondent No. 5 vide his order dated 28.5.2009 (Annexure-J to the writ petition) held that on physical verification of the specimen copies that these are bound book with cover and as per entry at S1. No. 5 of the First Schedule, books, periodicals and journals are exempted from tax. Hence, it was clarified that the above mentioned books are exempted from payment of tax as per Entry at SI. No. 5 of the First Schedule. Although the said clarification of the taxing authority was furnished by the Petitioner, the Respondent No. 4 vide impugned letter dated 23.9.2009 informed the Petitioner that the Finance (Taxation) Department had not agreed to the request of the Petitioner and turned down the same for non-deduction of VAT from the bill(s) of the Petitioner submitted for printing of Hand Book etc. in connection with the General Election to Lok Sabha, 2009. Being aggrieved by the actions of the Respondents, the Petitioner has filed the instant writ petition.

(3.) Heard Mrs. A. Hazarika, the learned Counsel for the Petitioner as well as Mr. D. Saikia, the learned Standing counsel for the Finance Department.