- (1.) This order shall dispose of CWP Nos.2192, 2433, 2454, 2456 and 2474 of 2016 as according to the learned counsel for the petitioner(s), the issue involved in all the petitions is identical. However, the facts are being extracted from CWP No.2192 of 2016.
(2.) In CWP No.2192 of 2016, the petitioner impugns the order dated 2.12.2015, Annexure P.10 passed by respondent No.3 under the provisions of Section 65 of the Punjab Value Added Tax Act, 2005 (in short, "the Act") directing the petitioner to deposit an amount of Rs. 2,99,11,497/- towards the tax payable under the Act and an amount of Rs. 8,97,23,118/- towards Central Sales Tax (CST) within 30 days.
(3.) A few facts relevant for the decision of the controversy involved as narrated in CWP No.2192 of 2016 may be noticed. The petitioner is a company namely M/s M.K.Overseas Pvt. Limited. It is engaged in the business of processing of meat and sales thereof. The petitioner purchases discarded buffalos as raw material and after slaughtering the same, the meat is processed, packed and frozen for sale, whereas the other byproducts such as meat bone meal and Tallow oil are extracted. Under Section 16 of the Act, certain goods are notified as tax free goods as per Schedule A appended to the Act. Under the provisions of the Act, the petitioner had been selling the poultry feed supplements to various parties. On 10.6.2011, a vehicle which was transferring goods from the poultry unit of the petitioner company reached the Information Collection Centre, Jharmari from Derabassi side. On inspection of documents, it transpired that the goods being transported were poultry feed supplements and thus were exempt. The Designated Officer however vide order dated 27.6.2011, Annexure P.3 imposed a penalty of Rs. 1,03,495/- under Section 51(7)(b) of the Act The petitioner filed an appeal against the order before the Deputy Excise and Taxation Commissioner (Appeals) [DETC]. Vide order dated 5.8.2013, Annexure P.4, the matter was remanded to the Designated Officer with a direction to examine whether the item was covered under Schedule 'A' or not and if it was covered, reasons for levy of penalty be given. After the remand, vide order dated 24.3.2014, Annexure P.5, the Designated authority set aside the order of imposing penalty holding that the goods in question were poultry feeds which were tax free. Thereafter, Excise and Taxation Officer, respondent No.4 passed order of assessment Annexure P.6 for the assessment year 2010-11 imposing total tax due amounting to Rs. 4,79,924/- and Rs. 71,138/-. The petitioner deposited the said amount on 18.9.2014, Annexure P.7 and intimated the same to respondent No.4. The aforesaid order came up for suo motu consideration before respondent No.3 who issued notice dated 5.11.2015, Annexure P.8 to the petitioner requiring it to produce certain documents. The petitioner submitted reply dated 17.11.2015, Annexure P.9 claiming that no amount had either been saved from taxation nor was required to be added back as stipulated in the notice dated 5.11.2015, Annexure P.8. Thereafter, the petitioner received order dated 2.12.2015, Annexure P.10 whereby respondent No.3 passed order under Section 65 of the Act requiring the petitioner to pay the amounts of Rs. 2,99,11,497/- and Rs. 8,97,23,118/-. Hence the instant writ petition by the petitioner.;