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M/s Silawar Brick Field Versus Commissioner, Commercial Tax And 2 Others

2016 (7) TMI 480 - ALLAHABAD HIGH COURT

Seeking relief from payment of fixed tax amount - Prayer on the ground that for certain reasons, beyond his control, he could not run Brick Kiln and, therefore, tax liable should be waived. - Held that:- once such an agreement has been entered into b .....

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ed from realizing tax from petitioner for Assessment Year 2014-15 and waive tax amount, cannot be accepted. The writ petition is thoroughly misconceived. - Writ Tax No. - 522 of 2016 - Dated:- 4-7-2016 - Hon'ble Sudhir Agarwal And Hon'ble Pra .....

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Order dated 03.11.2014 implementing settlement scheme for Brick Kiln Season 2014-15 which was effective for the period of 01.10.2014 to 30.09.2015 but subsequently has resiled from payment of revenue on the ground that for certain reasons, beyond his .....

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and same become binding upon parties, has been considered by a Full Bench of this Court in M/s Bhadauria Gram Sewa Sansthan, Fatehpur Vs. Assistant Commissioner, Sales Tax, Allahabad and others, 2006 UPTC 538 and it has been held that once such an ag .....

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t this Court has said: "34. Clause 19 of the scheme under which the petitioner had applied for composition, specifically provided that if the firing is started late or is not commenced or, for any other reason, the amount of composition money wo .....

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parties and the amount so agreed would continue to be payable by the dealer notwithstanding the fact that the dealer has neither manufactured nor sold any bricks during the period for which it had opted for the composition under Section 7-D of the A .....

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to turn around and resile from its liability merely on the ground that had had no turnover or had not done any manufacturing activity during the relevant year. 36. So far as the decisions and the dictionary meaning of the words "in lieu of" .....

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There cannot be any dispute that there cannot be any estoppel against a statute. However, where the demand is being made under the terms of the contract which specifically provides that there would be no reduction or change in the composition money .....

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