N.N. Mathur, J. - (1.) HEARD Mr. Vineet Kothari, learned Counsel for the appellant -assessee and Mr. Sanjeev Johri learned Counsel for the department.
(2.) THIS special appeal under Section 18 of the Rajasthan High Court Ordinance is preferred against the order of the learned Single Judge dated 3.9.2001 dismissing the writ petition in limine by a detailed order after examining the issues involved in depth and detail. The appellant (hereinafter referred to as 'the petitioner firm') is engaged in the business of trading in textile i.e. purchase of grey cloths, getting them processed and selling the same w.e.f. 19.4.2000 i.e. during the financial year 2000 -2001. The petitioner firm being a dealer within the definition of Sub -clause (e) of Section 2 of the Rajasthan Tax on Entry of Goods into Local Areas Act, 1999 (hereinafter referred to as 'the Act of 1999'), which came into effect from 26.3.1999, was required to pay the tax on the basis of annual turn -over of the important goods during the year ending from 31.3.1999. The petitioner firm was also liable to get registered in the manner provided in the Act and the Rules. The State Government by notification dated 15.10.1999 in exercise of powers conferred by Sub -section (1) of Section 3 of the Act of 1999 in supersession of notification dated 26.3.1999 specified the tax payable by a dealer brought into any local area for consumption or sale therein was liable to pay at the rate in the column 3 of the list provided therein. The item No. 6 is relevant in the present context which provides the rate of tax at 1.5% on all kinds of textile. It is stated that there was strong agitation and representation against the levy of such entry tax on the taxtile within the State of Rajasthan as such the State Government introduced an exemption scheme for the Rajasthan Dealers by notification dated 15.1.2000 whereby the exemption fee was payable on certain slabs of annual turn -over. As per the scheme, only such of the dealers were entitled to the benefit of the scheme who opt on or before 28.3.2000 and as per the subsequent amendment, pay the exemption fee as per the table mentioned in Clause 1 or it opts for the claim on or before 29.3.2001. Such of the dealers who opts for scheme on or before 29.3.2001 shall be entitled for exemption fee so inserted under Clause 1 -A. By another notification dated 30.6.2000 with respect to the financial years 1999 -2000 and 2000 -2001, the dates for depositing the exemption fee was extended upto 30.7.2000 and so also the date for submitting the application for opting exemption for the said financial years was extended upto 31.7.2000. It was clearly envisaged that the dealer not opting for scheme by 31.7.2000 shall have to pay tax at the notified rate as per condition No. 6.
(3.) AS the contention of the learned Counsel is more concentrated on amended conditions No. 6 and 8, the same is extracted as follows: 6. that the dealers opting for the certificate of exemption shall submit an application in the format appended hereunder to his assessing authority alongwith the proof of deposit of the first instalment under this notification, within six weeks of publication of this notification, duly supported by an affidavit. Thereupon, he shall be deemed to be a registered under the Act and a certificate to this effect shall be issued to him by the assessing authority alongwith a certificate of exemption appended to this notification; 7. ...; 8. that is case where the dealer fails to pay the whole or part of such amount of the exemption fee in the above manner and in the stipulated period, he shall be liable to pay the outstanding amount of exemption fee and penalty equal to 50% of such exemption fee outstanding against him alongwith the interest as per law;;