TMI Blog2013 (12) TMI 1724X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent No.2 (enclosed as Annexure-5 to the writ petition) (ii) that a suitable wir, order or direction in the nature of writ of certiorari be issued quashing the notices dated 20.09.2006 issued by the Deputy Commissioner (Assessment) Trade Tax, respondent No.3 (enclosed collectively as Annexure-6 to the writ petition) (iii) that a suitable writ, order or direction in the nature of mandamus or prohibition be issued restraining and/or prohibiting the respondents from realizing the State Development Tax by denying the adjustment of the same in the monetary limit of exemption, mentioned in eligibility certificate. (iv) that any other suitable writ, order or direction as this Hon'ble Court may deem fit and property in the facts and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... only deals with the rate of exemption or reduction in the rate of trade tax. When section 3-H(3) was being enacted by the State Legislature in 2005, the Legislature will be deemed to be aware of the situation of law prevailing including the notification dated 31.3.1995. Therefore, till such time as a clarification or amendment by the Legislature or by Ordinance is not incorporated in the statute i.e., section 3-H(3), the entire State Development Tax will be allowed to be adjusted up to the stage of monetary limit prescribed in the notification under section 4-A. The notices dated 20.9.2006, although they are mere show cause notices, but the mind of the assessing authority has already been made up so far as the refusal of total adj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed on wrong interpretation of Section 3H (3) of the Act, as it overlooks the distinction in between rate of tax and turnover tax. The introduction of State Development Tax has not led to any change in the rate of tax on the goods and therefore, there is no proportional change in the rate of tax for the purposes of exemption/reduction under Section 4-A of the Act. 5. It is submitted that in the meantime the Assessing Authority has completed the assessment for the assessment years 2005-06, 2006-07 and 2007-08, and that in the assessment orders, the Assessing Authority has not given proportionate adjustment either way, on the ground that writ petition challenging the notification No. 780 dated 31.03.1995 is still pending in the High Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X
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