MANORANJAN BAR AND RESTAURANT Vs. ASSESSING AUTHORITY SALES TAX CIRCLE

JUDGEMENT

(1.) IN this writ petition the petitioner has prayed for the issue of a writ of certiorari for quashing the order of respondents 1 and 2 whereby the petitioner has been assessed and declared liable to tax under the General Sales Tax Act for the years 1962-63, 1963-64 and 1964-65. The case of the petitioner briefly stated is as follows :

(2.) THE petitioner during the accounting years 1962-63, 1963-64 and 1964-65, assessment years 1963-64, 1964-65 and 1965-66, was carrying on business under the name and style of Messrs. Manoranjan Bar and Restaurant at Canal Road, Jammu. He submitted his returns and he was made liable to tax by the sales tax authorities and two orders were passed by the authorities, one of these was for the accounting year 1962-63 and the other for the years 1963-64 and 1964-65. Both these orders were passed on 31st December, 1966, and, according to the petitioner, assessment of sales tax was made in respect of food-stuff supplied from the kitchen of the petitioner and not on liquor. Appeal was filed against these orders and in the revision before the Commissioner of Sales Tax, the petitioner raised a contention to the effect that he was entitled to an exemption from the tax by virtue of S. R. O. 28 dated 21st January, 1967, but the Commissioner of Sales Tax did not properly interpret the aforesaid notification with the result that he rejected the revision of the petitioner.

(3.) A perusal of this S. R. O. shows that there are some important features which are worthy of consideration and these are as follows : (i) exemption has been given in respect of sales of articles of food and drinks; (ii) such exemptions have not been given to all those who sell food and drinks but it has been confined to two categories of establishments : one of of these is to such establishments which are specifically enumerated such as of any halwai, or any other dealer who runs a tandoor, loh, dhabha, hotel, restaurant. The second category is of those whose names have not been specifically given but have been described as "other similar establishments where Indian food preparations including tea are served".