TMI Blog2015 (12) TMI 422X X X X Extracts X X X X X X X X Extracts X X X X ..... ording an opportunity of hearing to him. - petitioner shall be entitled to lead any evidence to substantiate his claim before the concerned authority. - Petition disposed of. - CWP No. 16581 of 2015 - - - Dated:- 19-10-2015 - MR. AJAY KUMAR MITTAL. AND MR. RAMENDRA JAIN, JJ. For The Petitoner : Mr. Tirbhawan Singla, Advocate for For The Respondent : Mr. Jagmohan Bansal, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emption to all taxable persons registered under the Act from the payment of tax levied by the Government of Punjab, Department of Excise and Taxation, 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 works/contracts and the contractors are also paying tax on local purchases resulting into input tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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 deducted by the contractee. The petitioner has merely claimed the deduction of TDS in his VAT return and has not furnished any certificate of TDS deduction or receipts of such deposits of deducted TDS into Government treasury. 4. Learned counsel for the petitioner submitted that respondent No.4 vide order dated 30.7.2015 (Annexure P-8) had declined ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner was found not eligible for exemption from payment of advance tax, the same required to be specifically dealt with by respondent No.4 by passing a speaking order and after affording an opportunity of hearing to him. 9. In view of the above, the impugned order (Annexure P-8) passed by respondent No.4 which do not satisfy the requirements of being a reasoned and speaking order is quashed. However, without expressing any opinion on the merits of the case, we grant liberty to the petitioner to file a detailed and comprehensive representation raising all the pleas as raised in the present writ petition before the appropriate authority. It is directed that in the event of a representation being filed by the petitioner within a period of 15 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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