9911796707
TMI Blog2004 (2) TMI 674X X X X Extracts X X X X X X X X Extracts X X X X ..... urpose of a scheme being prepared for the rehabilitation of the company. The Board so declared the company as a sick unit on June 2, 2000 and thereafter, proceedings are pending before the Board within the provisions of the Act from this day. It is the assertion of the petitioner that the cut-off date for the purpose of granting moratorium, which had been fixed to be as December 31, 2000 has been shifted by the Board after hearing all the concerned and as of now it is March 31, 2003. In so far as the present petition is concerned the petitioner has sought for issue of a writ in the nature of mandamus to direct the respondentState and its authorities to furnish the petitioner what is known as form 40, which are forms issued under the prov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er has been collected by the petitioner, but, has not been passed on to the State Government. The authorities of the State Government functioning under the provisions of the Act, having declined to issue such form 40 to the petitioner, as the petitioner has not paid the tax amount, which the petitioner has collected from its purchasers/dealers on and after April 1, 2002 and which amount has not been passed on to the State for the purpose of receiving form 40, has now approached this court praying for issue of directions to the respondents to furnish form 40 to the petitioner so that the dealers are exonerated of their liability, though the petitioner has not passed on the amount, which the petitioner has collected from the dealers. Sri Pra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and as such the petitioner can seek for issue of a writ of mandamus from this court to direct the respondent to furnish the petitioner form 40 even without payment of such entry tax amount which the petitioner had collected from its dealers, which otherwise should have been passed on to the State to furnish form 40. Under the scheme of the Karnataka Tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein Act, 1979 form 40 will be issued to a manufacturer only on payment of the tax; which the manufacturer like the petitioner has collected from its dealers and not otherwise. However, learned counsel for the petitioner in this regard relies upon the package of concession extended by the respondent-State during the period ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an enabling provision as noticed earlier, to enable a manufacturer from collecting tax and remitting it to the Government. In fact it is not the liability of the manufacturer under the scheme of the Act, but the liability of the dealers, which liability the manufacturer has voluntarily undertaken to discharge by collecting the tax amount from the dealer and passing it on to the Government. Form 40 issued is only an evidence of the discharge of this liability of the dealer as the amount payable by the dealer is now being paid by the manufacturer having been routed through the manufacturer. In a sense it is a voluntary Act on the part of the manufacturer and not because of any liability, statutory or otherwise. In a situation of this nature, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd it is not even in the nature of a coercive measure as contemplated under section 22(1) of the Act, there is no occasion for this court to issue the mandamus as prayed for.
In this view of the matter, there is no occasion for this court to issue the writ as prayed for, particularly when the petitioner through a voluntary act has collected certain amount that was due to the State, but has refrained from passing it on to the State.
There is no merit in the writ petition and it is accordingly dismissed, after hearing the learned counsel for the petitioner and the learned High Court Government Pleader appearing for the State.
Learned High Court Government Pleader is permitted to file a memo of appearance within four weeks. X X X X Extracts X X X X X X X X Extracts X X X X
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