TMI Blog2011 (11) TMI 599X X X X Extracts X X X X X X X X Extracts X X X X ..... Taxes Officer (Works Contract Leasing Tax), Ajmer, passed the order against the petitioner-company, which was awarded the works contract of gauge conversion of railway tracks in Ajmer to Rewari segment. 2. The petitioner-company applied for exemption certificate from sales tax on payment of fixed exemption fees of the total value of the contract under the Notification No. F.12(63)FD/Tax/2005-80 dated August 11, 2006 issued under section 8(3) of the Rajasthan Value Added Tax Act, 2003. The relevant list of the types of contracts and percentage of exemption fees as given in the said notification is reproduced hereinbelow for ready reference: Item No. Description of work contract Rat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f contract was attracted. 4. On the date fixed by the assessing authority on February 6, 2009, the concerned advocate appearing for the petitioner-company, filed an adjournment application on the ground of marriage of sister's daughter on February 9, 2009 at Lucknow (U. P.). However, the said assessing authority rejected the adjournment request and passed the impugned assessment order on February 6, 2009 and held that conversion of railway gauge was not the construction of roads; and therefore, exemption fees of 1.50 per cent paid was not correct and the assessee was liable to pay the exemption fees at three per cent of the total contract value under the aforesaid notification dated August 11, 2006. A demand of ₹ 1.18 crore at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (AP). (4) National Thermal Power Corporation Ltd. v. State of Orissa [2002] 128 STC 321 (Orissa). (5) Commercial Tax Officer v. T.V. Sundaram Iyengar Sons Ltd. [1998] 108 STC 471 (Mad). (6) M.S. Jewellery v. Assistant Commissioner (Assessment) [1995] 97 STC 455 (Ker). 6. On the other hand, Mr. R.L. Jangid, Additional Advocate-General and senior advocate assisted by Mr. Vimal Mathur, submitted that the present writ petition is not maintainable since effective alternative remedy is available to the petitioner-company against the impugned assessment order. Countering the submissions of breach of principles of natural justice, he submitted that the assessing authority has given adequate reasons for rejection of such adjournment re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Disputes constituted by at the Central Government level under the orders of apex court of the country in the case of Oil and Natural Gas Commission v. Collector of Central Excise reported in [1999] 116 STC 415 at 418 (SC); [1995] Suppl. 4 SCC 541, in which the honourable Supreme Court clearly expressed its anguish that interse fight of the Government departments straightaway taken to the courts of law, deserves to be strongly deprecated and put down and such disputes should be first taken to and resolved before such High Powered Committee on Disputes ( COD , for short). The relevant extract of said judgment is reproduced hereunder (pages 418 and 419 in 116 STC): 3. We direct that the Government of India shall set up a Committee consist ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nds of breach of natural justice by way of refusal on the part of the assessing authority to grant adjournment on the ground of marriage in the relation of the advocate representing the petitioner-company after three days of the date fixed by the assessing authority. Firstly, in the opinion of this court, there was no breach of principles of natural justice at all. The show-cause notice giving such opportunity to the assessee-company was duly served upon it. Secondly, even it is taken to be so for argument sake, nothing prevented the petitioner-company from making its submission on the merits on February 6, 2009 and after order was passed by the assessing authority from taking the recourse to the statutory alternative remedy available to it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... principle of natural justice, as held by the honourable Supreme Court in the case of Chairman, Board of Mining Examination and Chief Inspector of Mines v. Ramjee reported in AIR 1977 SC 965 is not an unruly horse or a lurking land mine or a judicial cure all. The writ jurisdiction need not be invoked at the instance of a public limited company of the stature of which present petitioner-company is, which was awarded the contract of gauge conversion of railway tracks on Ajmer to Rewari segment to the tune of ₹ 113 crores. The said company being well advised about the law and legal position, could not and should not have sought adjournment in the first instance on such flimsy grounds; and even if it did, it was further ill-advised to str ..... X X X X Extracts X X X X X X X X Extracts X X X X
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