Home Case Index All Cases Indian Laws Indian Laws + SC Indian Laws - 2014 (3) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (3) TMI 866 - SC - Indian LawsValidity of High Court & Arbitration Tribunal order - Quantification of claim - production of sales tax assessment order - Competence of the Arbitration court – Seeking assistance of the court in taking evidence u/s 27 of the Arbitration and Conciliation Act - Hypothetical calculation versus actual Tax Assessments – According to the first respondent, the appellant had obtained from the Sales Tax Department set-off/refund on the sales tax paid on packaging material, and such setoff/ refund operated to reduce the sales tax liability of the appellant, which was ultimately being borne by the respondent No.1. The respondent No.1 therefore, claimed that it was entitled to the benefit of the said set-off/refund, and accordingly debited the appellant for the amount of setoff/ refund. Held that:- The documents sought were required to arrive at the decision on the claim of the respondent - Since, the quantification in support of the claim had been done by the respondent on a theoretical basis - A hypothetical calculation should not be resorted to when actual Assessments are available, which would show as to whether the quantum of set-off allowed and claimed was in fact justified - There is no substance in the order passed by the earlier Arbitrator dated 27.3.2007, and the subsequent enabling order passed by the Arbitral Tribunal dated 16.9.2011 permitting the respondent to apply under Section 27 could not have been passed. Confidentiality of assessment documents – Held that:- Judgment in Tulsiram Sanganaria and Another v. Srimati Anni Rai and Ors. [1971 (1) TMI 2 - SUPREME Court] followed - Section 71 of the Maharashtra VAT Act and its pre-cursor Section 64 of the Bombay Sales Tax Act, clearly state that particulars contained in any return or statement made by a party, or document produced along therewith are confidential and no court shall pass any order requiring the Government or a Government servant to produce any such statement, document or return - The words used in a statute are to be read as they are used, to the extent possible, to ascertain the meaning thereof - Both these provisions contained a bar only against the Government officers from producing the documents mentioned therein - There is no bar therein against a party to produce any such document Therefore, if a claim is to be decided on the basis of an order of assessment, the claimant as well cannot be denied the right to seek a direction to the party concerned to produce the assessment order - It is this very prayer which has been allowed by the earlier order dated 27.3.2007 passed by the Arbitrator, and also by the subsequent order dated 16.9.2011 passed by the Tribunal and rightly so - There is no substance in this objection. Attitude of Respondent - When the first respondent made an application for production of the assessment orders, the defence taken by the appellant was that those documents were confidential documents, and could not be directed to be produced - It was not stated at that time that the said documents were not available - It is ten months thereafter, that when the second affidavit was filed in the High Court that the respondent for the first time contended that the said documents were not available - This was clearly an after thought and this attitude of the Respondent in a way justified the earlier order permitting an application u/s 27 passed by the Tribunal - The Single Judge rightly allowed the petition directing the appellant to produce the documents which were sought by the respondent no. 1 – no merit in the appeal - Decided against appellant.
|