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RIYAZ TRADERS - THRO' PROPRIETOR RIYAZKHAN R PATHAN Versus STATE OF GUJARAT & 1

2015 (4) TMI 858 - GUJARAT HIGH COURT

Demand of RTO Tax - RTO tax on the mobile crain - Held that:- When the Government was the owner of the showel crowler crain upto 14.11.2006, it is not appreciable how the petitioner shall be liable to pay the RTO tax for the period between 1.8.1995 and 14.11.2006/20.11.2006. Under the circumstances, as such, the impugned order so far imposing the RTO tax upon the petitioner for the period between 1.8.1995 and 20.11.2006 cannot be sustained and the same deserves to be quashed and set aside and ac .....

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amount found to be due and payable - Decided in favour of assessee. - SPECIAL CIVIL APPLICATION NO. 25938 of 2007 - Dated:- 12-3-2015 - MR. M.R. SHAH AND MR. S.H.VORA, JJ. FOR THE PETITIONER : MR CHINMAY M GANDHI, ADVOCATE AND MR MB GANDHI, ADVOCATE FOR THE RESPONDENT : MS VACHA DESAI, AGP AND RULE SERVED BY DS JUDGMENT : (PER : HONOURABLE MR.JUSTICE M.R. SHAH) 1. By way of this petition under Article 226 of the Constitution of India, the petitioner has prayed for an appropriate writ, direction .....

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riod from 1.8.1995 to 31.3.2008. 3. It is the case on behalf of the petitioner that as such, not a single amount of RTO tax is due and payable by the petitioner. It is the case on behalf of the petitioner that as such, the petitioner purchased the crain in question only on 14.11.2006 from the predecessor, who purchased the showel crowler crain from the State Government. It is the case on behalf of the petitioner that as such, the Government was the owner of the aforesaid showel crowler crain and .....

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such, the Government was exempted from payment of the RTO tax on the same. It is submitted that be that as it may, there cannot be any liability of the petitioner to pay the RTO tax if any due for the period from 1.8.1995 to 20.11.2006. It is submitted that as such, the petitioner had paid even the RTO tax from 20.11.2006 onwards and for which, some receipts are produced on record. It is submitted that therefore, as such, the detention of the truck and the trailor for non-payment of the RTO tax .....

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