Central Information Commission
Mr. Kartar Singh Kochar vs Department Of Trade And Taxes, Govt. Of ... on 29 May, 2009
CENTRAL INFORMATION COMMISSION
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Decision No. CIC/SG/A/2009/000769/3496
Appeal No. CIC/SG/A/2009/000769
Relevant Facts emerging from the Appeal
Appellant : Mr. Kartar Singh Kochar
Delhi Sikh Gurudwara Prabandhak
Committee,
C-30, Usha Niketan, SDA, Hauz Khas
New Delhi-110016.
Respondent : Mr. Umesh Kumar Tyagi
Joint Commissioner (Policy)
Department Of Trade and Taxes,
Govt. Of NCT Delhi,
Vyapar Bhawan, I.P.Estate,
New Delhi-110002
RTI application filed on : 27/01/2009
PIO replied : 02/02/2009
First appeal filed on : 17/02/2009
First Appellate Authority order : 06/03/2009
Second Appeal received on : 06/04/2009
Information sought: -
The appellant in his RTI application has sought clarification whether the SGPC shall pay DVAT on the purchase of prasad and langar.
The PIO's Reply:
The PIO replied to the appellant that S.No. Information Sought PIO"s Reply
1. Is, DVAT payable on purchase made by Yes.
Delhi Sikh Gurudwara Prabandhak Committee for preparation of its Prasad and Langar?
2. If yes, What is the legal reasoning? Under the DVAT Act 2004, the rate of VAT on different goods are specified under section 4 of the DVAT Act 2004 and VAT on sale of goods is to be charged accordingly and bill is required to be issued by the seller as per the provisions of the said Act and the tax charged thereon by the seller is to be paid by purchaser authority.
3. Kindly furnish the details of the Appellate Authority is Additional Appellate Authority. Commissioner-03, Department of Trade and Taxes, 3rd Floor, Vyapar Bhawan, I.P.Estate, New Delhi-2. The First Appellant Authority's Order:
The First appellate authority upheld the order of the PIO but ordered that the appellant's request for a clarification be met by the PIO.
Relevant Facts emerging during Hearing:
The following were present:
Appellant: Absent Respondent: Mr. Umesh Tyagi, PIO The PIO shows that he had provided the information appropriately to the appellant. He has also brought a copy of the clarification which he gave to the appellant on 16 March 2009. Thus he has clearly met the requirement of the Right to Information Act. The appellant has field an appeal disputing the legal grounds for charging of VAT. The Right to Information is not correct forum for this.
Decision:
The appeal is dismissed.
This decision is announced in open chamber. Notice of this decision be given free of cost to the parties.
Shailesh Gandhi Information Commissioner 29 may 2009 (In any correspondence on this decision, mentioned the complete decision number.) (GJ)