- (1.) The petitioner Company is a factory engaged in the manufacture of sugar through vacuum pan process. The provisions of U.P. Sugar Cane (Purchase Tax)Act, 1961 (hereinafter referred to as Act) are applicable in the matter of purchase of sugar cane and sale of the produce after crushing of the same by the petitioner. The petitioner factory was served with orders dated 12.6.97, dated 8.12.97 dated 8.12.97 and dated 6.10.98 four in all passed by the Collector/Tax Assessing Authority Bulandshahr wherein it was recorded as follows: (a) In the month of March, 1997 the petitioner had removed 18897 bags of sugar without deposit of purchase tax as required under Section 3A of the Purchase Tax Rules therefore, penalty to the tune of Rs. 405528/= was being imposed. (b) In the month of May, 1997 the petitioner had removed 22860 bags of sugar without deposit of purchase tax as required under Section 3A of the Act therefore, penalty to the tune of Rs. 2,64,540/= was being imposed. (c) In the month of June, 1997 the petitioner had removed 104110 bags of sugar from the go-down without deposit of purchase tax as required under Section 3A of the Act. Therefore, penalty to the tune of Rs. 1249320/= was being imposed. (d) In year 1996-97 the petitioner had purchased 2765386-20 quintals of sugar cane and in respect there of he paid purchase tax of Rs. 9780/= only. Therefore a sum of Rs. 2755606.26 p. remaining due towards purchase tax has not been deposited. The petitioner upto the month of June, 1997 had removed sugar qua which penalty of Rs. 1919388/= had already levied under the earlier orders (referred to above). For removal of sugar bags not covered by the above orders Rs. 836218-26 was being imposed as penalty.
(2.) Not being satisfied with the aforesaid four orders the petitioner filed an Appeal under Section 3- A(5) of the Act before the Cane Commissioner. This appeal has been partly allowed. Under the impugned order of the Cane Commissioner the amount of penalty imposed by the Assessing Authority has been reduced by Rs. 852416.62. The amount was lying in deposit with State being the excess purchase tax paid purchase tax in the previous Assessment Year 1995-96. The appellate authority directed adjustment of the said amount against the penalty imposed with reference to the Government Order dated 7.6.1997. Under the appellate order petitioner has been called upon to deposit the balance amount of penalty to the tune of Rs. 19,03,191.64p. The petitioner challenges said orders by means of the present writ petition. He also questions the order dated 6.3.99 pertaining to Assessment Year 1997-98 wherein a penalty of Rs. 217880/= has been levied on the allegation that the petitioner had removed 10894 bags of sugar in the month of December, 1998 without deposit of purchase tax as required under Section 3(A) of the Act. The petitioner has simultaneously challenged 9 orders which were passed for Assessment Year 1997-98 wherein penalty had been imposed for removal of the sugar bags without deposit of the purchase tax as required under Section 3A of the Act. The total penalty imposed under the aforesaid impugned orders works out to Rs. 2450,000/= and odd. Against these orders of the Assessing Authority the petitioner filed an Appeal under Section 3A (5) of the Act before the Cane Commissioner. The appeals have been dismissed by means of two separate orders dated 19.4.99 and 18.8.99.
(3.) The petitioner thereafter, filed a review application in respect of the orders passed for the Assessment Years referred to above. The review application has also been rejected by the Cane Commissioner by means of order dated 10.2.2000. Hence this petition.;