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Pawan Kumar, Contractor Versus State of Punjab and others

2015 (12) TMI 422 - PUNJAB AND HARYANA HIGH COURT

Exemption from payment of advance tax - recovery of any tax under the Punjab Value Added Tax Act, 2005 - Held that:- It is neither speaking nor has been passed after affording an opportunity of hearing to the petitioner. Further, it was noticed that after verifying all aspects of the case, as per notification dated 15.11.2013, the petitioner was not eligible for exemption from payment of advance tax. Once respondent No.4 was holding that the petitioner was found not eligible for exemption from p .....

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Additional Advocate General, Punjab AJAY KUMAR MITTAL, J. 1. In this petition filed under Articles 226/227 of the Constitution of India, the petitioner has prayed for issuance of a writ in the nature of certiorari for quashing the letter/order dated 30.7.2015 (Annexure P-8) rejecting his claim for grant of exemption from payment of advance tax. Further, a writ of mandamus has been sought directing the respondents not to enforce the recovery of any tax under the Punjab Value Added Tax Act, 2005 ( .....

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having TIN No. 03292021034. As per provisions of Section 27 of the Act, for the payment made to the contractor by the contractee, a notified sum is required to be deducted at source and deposited in the treasury by the contractee who is entitled to take credit of the said amount. The rate of tax notified at present is 6% and the said amount is deducted on the total value of payments received/credited irrespective of the value of the goods involved thereunder. The petitioner is filing his returns .....

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Notification No. S.O.83/P.A.9/2000/S.3-A/2012 dated 18.9.2012. Simultaneously, the State Government had also issued a notification dated 4.10.2013 (Annexure P-2) under Section 6(7) of the Act for imposition of tax in advance on 30 items mentioned therein. A number of contractors who were working as contractors in the State of Punjab applied for exemption from payment of advance tax on the ground that the contractee is deducting TDS @ 6% as per Section 27 of the Act from the payment made in the .....

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P No. 19835 of 2014 was filed by Ayappa Infra Projects Pvt. Ltd. against the State of Punjab which was disposed of vide order dated 12.12.2014 (Annexure P-5) as having been rendered infructuous on the specific statement made by the State counsel that the Government is in the process of clarifying that a person whose TDS is being deducted, cannot be called upon to pay advance tax in lieu of the liability with respect to VAT. In pursuance thereto, respondent No.2 vide letter dated 31.12.2014 (Anne .....

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e petitioner on the ground that he is not eligible for exemption from payment of advance tax in terms of notification dated 15.11.2013 (Annexure P-9). Hence, the present writ petition. 3. Upon notice of motion having been issued, the respondents controverted the averments made in the writ petition. It was pleaded therein that the returns filed by the petitioner for the period 2012-13 to 2014-15 were perused and were not found to be supported with any certificate in Form VAT-27 of the TDS deducte .....

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a reasoned and speaking order and was, thus, liable to be quashed. It was further submitted that liberty be granted to the petitioner to file a detailed and comprehensive representation before the appropriate authority by incorporating the grievance as raised in the present writ petition, however, direction be issued to the authority concerned to decide the representation expeditiously in a time bound manner in accordance with law. 5. On the other hand, learned State counsel supported the order .....

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