9911796707
TMI Blog2016 (5) TMI 1339X X X X Extracts X X X X X X X X Extracts X X X X ..... r) Rules, 1957, has been denied and hence, this writ application has been preferred. 2. Counsel appearing for the petitioner submitted that the petitioner has applied for registration as a dealer under Section 25 (4) of the Central Sales Tax, 1956. The said certificate of registration was also given to the petitioner by the respondent-State-authorities, which is at Annexure-1 to the memo of this writ petition, in which the nature of business to be carried out by this petitioner is mining, wholesale trade, retail trade. So far as mining is concerned, this petitioner has been given two mining leases by the Government of Jharkhand at Chandradeepa, Mihijam in the district of Jamtara as also at Galagi in the district of Giridih, which requires capital goods. This petitioner had also applied for certificate of registration under the Central Sales Act, which was also given by the respondent-State-authorities and the said certificate is a part of Annexure-1 to the memo of this writ petition. Because of partial inadvertence and due to partial miscommunication and due to partial error in Clause (c) of the aforesaid certificate of registration issued under the Central Sales (Registration and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... these goods are amended or mentioned in Clause (c) of the certificate of registration under Central Sales (Registration & Turnover) Rules, 1957 with retrospective effect. No financial loss has been caused to the State of Jharkhand, if the payable tax is already paid by this petitioner. In fact, the tax is to be paid to the State from where goods have been purchased. The only thing is to be done by the petitioner is to issue Form (c) of the Certificate. Even this amendment is not granted with retrospective effect the State of Jharkhand is not getting any amount of tax. Thus, no prejudice will be caused to the State of Jharkhand and no financial loss will be caused to the State, if the prayer made in the memo of writ petition is allowed by setting aside the orders passed by the Deputy Commissioner of Commercial Taxes, East Circle, Ranchi, dated 03.09.2013 (Annexure-5) and the order passed by the Joint Commissioner of Commercial Taxes (Administration), Ranchi Division, Ranchi dated 10.10.2013 (Annexure-6). 5. Counsel for the State submitted that the amendment which is in the certificate of registration cannot be granted with retrospective effect. The petitioner was given certificate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urchase the machines, which are to be utilized for mining purposes. This aspect of the matter has not been properly appreciated by the Deputy Commissioner, Commercial Taxes, East Circle, Ranchi, while passing the order dated 03.09.2013 (Annexure-5) and by the Joint Commissioner of Commercial Taxes (Administration), Ranchi Division, Ranchi while passing the order dated 10.10.2013 (Annexure-6). 10. The capital goods, which are required for mining purposes have already been purchased by the petitioner in the month of April, 2011. The list of these goods have already been mentioned herein above. Necessary invoices & balance sheet have also been annexed with the supplementary affidavit filed by the petitioner in this writ application. 11. Looking to the inspection report on the spot verification of the premises of this petitioner, it transpires that there were capital goods at the mining place of this petitioner. The said inspection report is dated 11.07.2013. This inspection report is a part of Annexure-5 to the memo of this writ petition. Thus, the capital goods were not only purchased from April 2011, but, there were invoices also. Thus, there are valid documents for the capital go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... certificate, from where goods is purchased. This aspect of the matter has not been properly appreciated by the Deputy Commissioner of Commercial Taxes, East Circle, Ranchi, while passing the order dated 03.09.2013 (Annexure-5) and by the Joint Commissioner of Commercial Taxes (Administration), Ranchi Division, Ranchi while passing the order dated 10.10.2013 (Annexure-6). 16. The returns are to be filed within three months from the month of March 2012 in the facts of the present case. This certificate has been issued in the month of April, 2011. Thus, returns have to be filed within thee months from March, 2012 and the revision in the returns can be carried out within a period of nine months from the date of the last returns of the Financial Year. Thus, financial year ends in the month of March 2012 and returns can be filed within a period of three months thereafter i.e. upto June 2012 and now from June 2012 within six months on or before January 2013 within nine months the returns can be revised by this petitioner and amendment application has been preferred by this petitioner in May 2013. Thus, there is no much delay in filing the amendment application. This aspect of the matter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate of Jharkhand could not point out that this petitioner is evading the tax nor there is any allegation by the State of Jharkhand upon the petitioner that the capital goods were never purchased. 19. Now once capital goods are purchased for mining purposes and there is a provision of amendment in the certificate of registration under Section 25(4) of the Jharkhand Valued Added Tax Act, 2005 to be read with Rules 7 and 12 of the Central Sales (Registration & Turnover) Rules, 1957, we hereby, direct the respondents to carry out that amendment and capital goods as mentioned herein above shall be included in the certificate of registration with retrospective effect from 21.4.2011 and we hereby, quash and set aside the impugned order of the Deputy Commissioner of Commercial Taxes, East Circle, Ranchi, dated 03.09.2013 (Annexure-5) as well as we hereby, also quash and set aside the impugned order passed by the Joint Commissioner of Commercial Taxes (Administration), Ranchi Division, Ranchi dated 10.10.2013 (Annexure-6). There is no loss of revenue to the State of Jharkhand even if this amendment is carried out with retrospective effect. The goods, which are purchased from different Stat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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