TMI Blog2015 (4) TMI 820X X X X Extracts X X X X X X X X Extracts X X X X ..... he date on which the petitioner brought the vehicles into the State of Gujarat, the liability to pay the tax from that day is required to be determined and the petitioner is liable to pay the tax from that date - Decided conditionally in favour of assessee. - SPECIAL CIVIL APPLICATION NO. 5998 of 2012 - - - Dated:- 19-3-2015 - MR. M.R. SHAH AND MR. S.H.VORA, JJ. FOR THE PETITIONER : MR RAMKRISHNA B DAVE, ADVOCATE FOR THE RESPONDENT : MS VACHA DESAI, ASSTT. GOVERNMENT PLEADER JUDGMENT : (PER : HONOURABLE MR.JUSTICE M.R. SHAH) [1.0] By way of this petition under Article 226 of the Constitution of India, the petitioner has prayed for an appropriate writ, direction and order quashing and setting aside the action of res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5) Forklift 6 HR 63 S964 HR 63 5964 Lorain Crain Loren Crane 7 12 TON CATEER PILLAR NO.5 CH NO.88D 2052A Imported Hyster IMPHIESTER 2052A Forklift 8 CRAWLER NO:1 EN.NO ADEK 61639 Crawler Crain EN NO ADEK 61639 Crane 9 CRAWLER NO:2 EN NO A111 7822 Crawler Crain EN NO A111 7822 Crane 10 CRAWLER NO: 3 (LINK BELT) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the year 2004 and even obtained the sales tax registration in the year 2004 and therefore, they are not liable to pay the tax for the period prior to 2004. However, for the aforesaid, the petitioner is required to place relevant material before the appropriate Authority and the appropriate Authority is required to be satisfied with respect to the date on which the petitioner actually brought the aforesaid vehicles into the State of Gujarat and thereafter, after holding necessary inquiry, from the date on which the petitioner brought the vehicles into the State of Gujarat, the liability to pay the tax from that day is required to be determined and the petitioner is liable to pay the tax from that date. The aforesaid would be a factual aspect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thority within a period of four weeks from today and the same may be considered by appropriate Authority in accordance with law and on merits. If no material is produced by the petitioner within a period of four weeks from today, it shall be presumed that the petitioner is not disputing its liability to pay the tax even for the period prior to 2004 and the liability to pay the tax as demanded shall stand. [5.1] Now, so far as the other vehicles mentioned at Sr. Nos.6, 8 to 10 are concerned, which shall fall in category C (as per the decision dated 15.07.2011 of the Division Bench of this Court in Special Civil Application No.11848/2005 and other allied petitions) and therefore, RTO Authority shall, after permitting the petitioner to pl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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