- (1.) Heard learned counsel for the parties. The petitioner has sought declaration declaring that the petitioner is liable to pay tax at five percent on the sale of "spare parts, accessories and components" of earth moving machineries even after the amendment carried out at serial No. 25 of Schedule II, Part B of the Jharkhand Value Added Tax Act, 2005 vide Notification No. SO 2 dated May 7, 2011.
(2.) The contention of the petitioner is that the petitioner is a law abiding person and wants to pay the tax but only in accordance with law which is leviable upon the goods of the petitioner. The petitioner is asked to pay the tax at 14 percent and upon finding this situation, he submitted his petition before the Commissioner of Commercial Taxes, Jharkhand, Ranchi seeking clarification with respect to the tax payable on purchase and sale of "spare parts, accessories and components" of earth moving machineries pursuant to aforesaid notification by submitting application dated May 26, 2011.
(3.) It is admitted fact that no adverse orders have been passed against the petitioner and the petitioner's own case is that whenever tax is demanded at 14 per cent, he paid the said tax with his contention that the said tax has been paid without prejudice to his right. According to learned counsel for the petitioner, in case the petitioner will not pay the tax and will contest the issue before the assessing officer himself, and ultimately he may be found liable to pay not only tax though he may have to pay the interest and may also be saddled with the penalty. The petitioner's petition for answer to the legal question has not been decided by the Commissioner of Commercial Taxes, Jharkhand and the petitioner wants answer to his question. On June 22, 2011, the petitioner was asked to satisfy this court whether the writ petition for mere declaration for asking for consequential relief is maintainable.;