R.R.Misra, J. - (1.) The petitioner held a licence for khandsari manufacturing unit. He gave the required option contemplated under proviso to Sub-section (1) of Section 3 of the U. P. Sugarcane (Purchase Tax) Act, 1961 and had to pay tax as provided by Rule 13-A of the U. P. Sugarcane (Purchase Tax) Rules (hereinafter referred to as the Rules). With regard to the closure of the unit the petitioner sent a registered letter dated 23rd April, 1982, intimating his intention to close the unit on 30th April, 1982. The petitioner, however, again sent another letter dated 26th April, 1982, intimating that now he will be closing the unit on 3rd May, 1982. The Khandsari Inspector also inspected the unit on 4th May, 1982, and found the same closed. On these facts there is no dispute between the parties. The Khandsari Inspector, however, was of the opinion that the second intimation for closure of the unit on 3rd May, 1982, was not in accordance with law and, therefore, the petitioner was liable to pay purchase tax for the entire month of May, 1982. He accordingly issued a notice of demand for a sum of Rs. 10,360, a copy of which has been filed as annexure I to the writ petition. Obviously this demand related to the assessment year 1981-82. It, however, further appears that in connection with the renewal of licence for the assessment year 1983-84, the Assistant Sugarcane Commissioner refused to renew the licence on the ground that the aforesaid amount of Rs. 10,360 for the assessment year 1981-82, is in arrears against the assessee. A copy of this show cause notice of intended refusal to renew the licence for the assessment year 1983-84 has been filed as annexure II to the writ petition. I, however, find that in the writ petition no grievance has been raised with regard to the refusal to renew the licence for the assessment year 1983-84, and therefore, so far as the present writ petition is concerned the said show cause notice, a copy of which has been filed as annexure II to the writ petition, is merely consequential to the aforesaid notice of demand for a sum of Rs. 10,350 for the assessment year 1981-82.
(2.) Section 3 of the said Act is the charging section. In the case of an option exercised under the later part of proviso to Sub-section (1) of Section 3 of the said Act, Rule 13-A of the Rules provides the manner for the payment of tax by the owner of the unit. The said rule lays down as under: 13-A. Payment of tax by owner exercising option,-(1) The option referred to in proviso to Sub-section (1) of Section 3 of the Act (hereinafter called 'the option') shall be exercised by the owner of a unit by way of declaration in form XIII, which shall be sent under registered cover to the Sugar Commissioner, the Assistant Sugar Commissioner and the Assessing Officer so as to reach them 16 days before the start of the unit. In such declaration the owner shall specify the date from which he decides to start the working of his unit: Provided that where the owner decides to start the working of his unit from any date earlier than the date specified under this sub-rule he shall, before he starts the working of his unit, give intimation to this effect, in writing and under registered cover at least one week before the date from which he decides to start the working of his unit to the Sugar Commissioner, the Assistant Sugar Commissioner and the Assessing Officer : Provided further that where the owner decides to start the working of his unit from any date subsequent to the date specified under this sub-rule, he shall give an intimation to this effect, in writing and under registered cover to the Sugar Commissioner, the Assistant Sugar Commissioner and the Assessing Officer, at least one week before the date specified. (1-A) The owner of a unit shall give an intimation in writing of the date on which he decides to close the working of the unit. It shall be given under registered cover at least one week before such date, to the Sugar Commissioner, the Assistant Sugar Commissioner and the Assessing Officer : Provided that where the owner decides to close the working of his unit from any date earlier than the date specified under this Sub-rule (1-A) he shall, before he closes the working of his unit, give an intimation to this effect in writing and under registered cover at least one week before the date from which he decides to close the working of his unit, to the Sugar Commissioner, the Assistant Sugar Commissioner and the Assessing Officer : Provided further that where the owner decides to close the working of his unit from any date subsequent to the date specified under Sub-rule (1-A), he shall give an intimation to this effect, in writing and under registered cover to the Sugar Commissioner, the Assistant Sugar Commissioner and the Assessing Officer, at least one week before the date specified. (2) Where the owner of a unit exercises the option, the quantity of sugarcane on the purchase of which he shall be liable to pay the tax shall be assumed on monthly basis according to specifications laid down to Schedule I: Provided firstly that in the first month of the working of the unit in any assessment year the quantity of sugarcane for the purpose of payment of tax shall be assumed from the date specified in declaration made under Sub-rule (1) or changed under the first or the second proviso to that sub-rule, as the case may be : Provided secondly that in the last month of the working of the unit in any assessment year the quantity of sugarcane for the purpose of payment of tax shall be assumed upto the date which is intimated by the owner of a unit under Sub-rule (1-A) or changed under the first or the second proviso to that sub-rule, as the case may be; and further that if the owner of a unit is found to have closed his unit after the specified or changed date under Sub-rule (1-A) the quantity of sugarcane for the purpose of payment of tax shall be assumed for the whole of such month : Provided thirdly that where the owner of a unit is found to have started the working of the unit before the date specified or changed under Sub-rule (1) the quantity of sugarcane for the purpose of payment of tax shall be assumed for the whole of such month. (3) The owner of a unit exercising option shall pay the tax by the twenty-fifth day of the month immediately preceding the month for which the tax is due.
(3.) According to the scheme of the aforesaid rule the owner, when he decides to start his unit, has to give an information to the Assessing Officer, who is the Khandsari Inspector, of the date of start of working of unit. In case the said date is proposed to be changed then an information afresh has got to be given again in writing to the authorities concerned at least one week before the date now so changed or specified. Similarly when the owner of a unit decides to close the working of the unit he has got to give necessary intimation to the authorities concerned to this effect in writing at least one week before the date of closure stating or specifying the date when he decides to close the working of the unit. The first proviso to Sub-clause (1-A) of Rule 13-A of the Rules provides for intimation in cases when the unit is proposed to close its working on any date earlier than the date already specified for closure under the substantive Clause (1-A) of Rule 13-A of the Rules. Under the second proviso to the aforesaid Sub-clause (1-A), in case the owner decides to close the working of his unit from any date subsequent to the date already specified for closure of the unit, in that event he is required to give an intimation to this effect again in writing to the authorities concerned at least one week before the subsequent date of closure so intimated or specified. Further under second proviso to Sub-clause (2) of Rule 13-A of the Rules it is specifically stated that in the last month of the working of the unit the quantity of sugarcane for the purpose of tax shall be assumed from the date specified in declaration made under Sub-rule (1) or changed under the first or second proviso to that Sub-rule.;