SHREE LAXMI CEMENT LTD Vs. ASSESSING AUTHORITY ASSISTANT COMMERCIAL TAXES OFFICER HINDAUN CITY

JUDGEMENT

(1.) A short question is involved in this writ petition and it is as to whether annexure 5 dated 18th February, 1988, which undisputedly contains the demand raised under annexures 1 and 2 dated 15th February, 1988 and 17th February, 1988, could have been issued under section 11-A of the Rajasthan Sales Tax Act, 1954 (for short, "the RST Act" ). The petitioner is a private limited company and manufactures cement at Hindaun City and has a mini cement plant. There is no dispute that the sales tax under the RST Act is payable on the sale of the cement manufactured by the petitioner-company. It appears that under the provisions of section 7-B of the RST Act provisional assessment under annexure 1 for the period from 9th April, 1986 to 30th September, 1987, was made and a demand of Rs. 8,070. 52 was raised and the petitioner was called upon under the provisions of sections 11-B and 11 (3) of the Rajasthan Sales Tax Act to deposit the aforesaid amount of Rs. 8,070. 52 within seven days. It was also intimated to the petitioner that in case of his failure to deposit the said amount within the aforesaid period proceedings under section 11-B of the RST Act will be initiated against him. Again a rectification order for the aforesaid period was made and under annexure 2 dated 17th February, 1988, the petitioner was called upon to pay Rs. 695. 21 within 15 days. For the period from 1st October, 1987 to 31st October, 1987 under section 7-B of the Act again provisional assessment was made and a demand was raised for Rs. 15,046. 52 against the petitioner and the petitioner was called upon to pay the amount forthwith. Lastly, a provisional assessment under the aforesaid provisions of section 7-B of the RST Act was made and a demand of Rs. 10,220. 15 was raised against the petitioner and the petitioner was called upon to pay the aforesaid amount forthwith. The notices dated 15th February, 1988, are said to have been received by the petitioner on 19th February, 1988. Under section 11-A of the RST Act annexure 5 dated 18th February, 1988, was issued to the Manager, State Bank of Bikaner and Jaipur, Hindaun Branch, calling upon him to pay the amount which was lying in the accounts of the petitioner-company with the Bank. It is annexure 5 dated 18th February, 1988, which has been challenged by the petitioner before us.

(2.) THE challenge to the annexure 5 dated 18th February, 1988, is basically on the ground that the same could not have been issued on 18th February, 1988 more so when it contains the demand vide annexure 1 dated 15th February, 1988, and annexure 2 dated 17th February, 1988, under which the time to deposit the amount mentioned therein was 7 days and 15 days respectively. THErefore, so far as the demands raised are concerned, notice under section 11-A could have been issued after the expiry of 7 days (annexure 1) and 15 days (annexure 2) respectively. THE notice under section 11-A is dated 18th February, 1988, and therefore it was issued the next day of annexure 2 and the third day of annexure 1 and therefore it was issued before the expiry of 15 days and 7 days as stated earlier.