G.C.GARG, J. - (1.) PETITIONER , Asian Galven Towers Private Limited, has challenged the action of the respondents whereby its application for grant of sales tax exemption certificate was declined by order dated June 5, 1991, annexure P-6. The petitioner also challenged the orders dated January 22, 1991, annexures P-8 and P-9 passed by the sales tax authorities, imposing penalty. Certain other reliefs were also claimed. Petition was opposed by the respondents by filing written statement.
(2.) DURING the course of arguments, learned counsel for the petitioner placed on record a copy of the notification dated December 27, 1993. By the said notification, serial No. 43, in annexure II and the entry relating thereto, of the Punjab General Sales Tax (Deferment and Exemption) Rules, 1991, has been omitted with effect from the first day of April, 1989. It is thus, not considered necessary to notice in detail the facts or the contentions raised herein. The Excise and Taxation Officer-cum-Assessing Authority, Ward No. 3, Faridkot, by order annexure P-5 recommended the case of the petitioner for exemption from payment of tax under the provisions of the Punjab General Sales Tax (Deferment and Exemption) Rules, 1991. The Assistant Excise and Taxation Commissioner, Faridkot, rejected the application of the petitioner for the grant of eligibility certificate primarily on the ground, rather on the only ground that the goods manufactured by the dealer did not qualify for exemption in view of item 43 of annexure II appended to the Rules ibid. This position has now ceased to exist in view of the notification referred to above. In the circumstances, order annexure P-6 has to be quashed. Order passed in appeal taken against order annexure P-6 has also to be quashed.
(3.) IN the presence of the notification, the above position could not be disputed by the learned Assistant Advocate-General, Punjab. In the situation the aforesaid order annexure P-6 and the order passed in appeal taken against the order annexure P-6 are quashed, leaving it open to the Assistant Excise and Taxation Commissioner, Faridkot, to pass a fresh order according to law having regard to the recommendations contained in annexure P-5, the notification dated December 27, 1993 and/or any other Rules or instructions on the subject within four weeks after affording an opportunity of being heard to the petitioner, if need be. Necessary certificate shall be issued if the petitioner is found eligible for the same. The petitioner shall have a right to challenge the said order according to law in case it goes against him.;