TMI Blog2012 (12) TMI 964X X X X Extracts X X X X X X X X Extracts X X X X ..... puted amount of ₹ 30.80 lacs is relatively a amount and the stay could be granted without any condition of part payment. Matter to be concluded expeditiously. - Writ Petition (L) No. 2595 of 2012 - - - Dated:- 14-12-2012 - DEVADHAR J.P. AND SANKLECHA M.S. JJ. AND VINEET KOTHARI (DR.) J. For the Appellants : P.V. Surte with S.P. Surte For the Respondent : S.K. Nair, A Panel Counsel, The judgment of the court was delivered by M.S. SANKLECHA J.- This petition under article 226 of the Constitution of India challenges the order dated August 28, 2012 of the Maharashtra Sales Tax Tribunal ( the Tribunal ) to the extent it has granted a stay of the order dated April 4, 2012 of the Collector of Motor Spirit Sales Tax, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llector after hearing the petitioner by order dated April 4, 2012 dismissed the revision application and upheld the order of the authorities below that tax payable is ₹ 30.80 lacs for the assessment year 1989-90. (e) Being aggrieved by the order dated April 4, 2012, petitioner No. 1 carried the matter in revision to the Tribunal. Before the Tribunal, the petitioner also filed an application for stay of the recovery of tax pending the disposal of the revision application. The Tribunal by its order dated August 28, 2012 after holding that there is no requirement of pre-deposit under the Act granted stay of the order dated April 4, 2012 of the Collector till the disposal of the revision application on payment of 30 per cent of the amo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ust 28, 2012 of the Tribunal. The petitioner is not entitled to the benefit of exemption in respect of sales/supplies of HSD made to fishermen society as society did not hold a licence under the Act. In support, reliance was placed upon the decision of the Tribunal dated July 19, 2010 in Revision Application No. 20 of 2008 in the matter of India Oil Corporation Ltd. v. State of Maharashtra where also the exemption to supply made to fishermen Co.op. society was denied for failure to submit A forms. We have considered the submissions. We find that the petitioner is Government of India undertaking and therefore it is safe to proceed on a prima facie view that there would be no intent on the part of the petitioner to defraud the revenue. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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