- (1.) The petitioner is a dealer registered under the U.P. Trade Tax Act as well as under the Central Sales Tax Act. It is alleged that Pashchimanchal Vidyut Vitran Nigam Ltd. (PVVNL) is also registered under the Central Sales Tax Act. The petitioner entered into two agreements dated 9th July, 2005 with the Managing Director of PVVNL, Meerut for sale, supply, fitting and for erection, transportation and insulation for the work of rural electrification work to be carried out under the Accelerated Rural Electrification Programme on a turn key basis in the district of Moradabad and Bijnor. Under the said agreement, the petitioner was required to provide the electrical goods for the establishment, erection and maintaining the work of rural electrification, which would be used eventually used in the generation and distribution of electricity in the rural areas of India. Under clause 9.2 and 9.3 of the contract concessional sales tax/trade tax Form-C/ Form-3D was to be arranged and issued by the Chief Executive Officer of PVVNL to the petitioner.
(2.) Pursuant to the aforesaid contract, the petitioner purchased electrical goods worth Rs.9,26,96,152/- from outside the State of U.P. In assessment proceedings the books of accounts and transactions was accepted by the department but the Assessing Officer imposed the tax at the rate of 10% in the absence of Form-C not being filed by the petitioner as prescribed under Section 8(4)(a) of the U.P. Trade Tax Act. This Form-C was required to be issued by PVVNL evidencing the sale of goods during transit as required under Section 6(2) of the Act. The Assessing Officer, accordingly, fixed the tax liability at the enhanced rate of 10% in the absence of Form-C and gave time to the petitioner to file Form-C so that the tax liability could be reduced.
(3.) The petitioner contends that he came to know that respondent no.3, namely, Deputy Commissioner has issued a letter dated 17th April, 2006 restraining the Executive Engineer, Electricity Store Division, PVVNL-respondent no.4 from issuing Form-C to the petitioner, failing which penalty proceedings would be initiated under Section 10A of the Act. The petitioner, being aggrieved by the action of the respondents in restraining the electricity division from issuing Form-C to the petitioner, has filed the present writ petition praying that the liability of imposition of tax at the enhanced rate of 10% as depicted in the assessment order should be quashed as well as the order passed by respondent no.3, namely, the Deputy Commissioner dated 17th April, 2006 restraining the Executive Engineer, Electricity Store Division-respondent no.4 from issuing Form-C. The petitioner also prayed that a writ of mandamus be issued directing the Assistant Commissioner, Trade Tax, Moradabad-respondent no.6 to issue Form-C to the Chief Executive Officer, Electricity Distribution Circle PVVNL-respondent no.5 so that the said respondent may issue Form-C to the petitioner in terms of the contract executed between them.;