Supreme Court - Daily Orders
M/S. Navayuga Engineering Company Ltd. vs Assistant Commissioner (Commercial ... on 3 November, 2015
Author: Chief Justice
Bench: Chief Justice, A.K. Sikri
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IN THE SUPREME COURT OF INDIA
CIVIL APPELLATE JURISDICTION
REVIEW PETITION (C) NOS.2715-2721 OF 2015
IN
SPECIAL LEAVE PETITION (C) NOS.1619-1625 OF 2015
M/S. NAVAYUGA ENGINEERING COMPANY .. APPELLANT(S)
VERSUS
ASSISTANT COMMISSIONER (COMMERCIAL
TAXES), LTU AND ORS. ETC. .. RESPONDENT(S)
O R D E R
1. We have heard Ms.Prerna Singh, learned counsel appearing for the petitioner, Shri Guntur Prabhkar appearing for State of Andhra Pradesh and Shri P. Venkat Reddy, learned counsel for the State of Telengana.
2. In our earlier order dated 16.02.2015, we had directed the High Court to dispose of the pending Writ Petition No.31525 of 2013 Signature Not Verified without setting aside Digitally signed by Charanjeet Kaur 15:21:53 IST Reason: the impugned judgment and order passed by the High Date: 2015.11.06 2 Court and the orders of assessment passed by the assessing authority for the assessment years 2006-2007 to 2011-2012, dated 31.01.2014 and 2012-2013 dated 31.05.2015.
3. Ms. Prerna Singh, learned counsel appearing for the review petitioner would submit that the State of Andhra Pradesh is now bifurcated into the State of Telengana and State of Andhra Pradesh from 02.06.2014. She further submits that the assessment orders were passed by the assessing authority of the State of Andhra Pradesh. Now the demand is created by authorities by the State of Telengana. If the petitioner, for any reason, fails in Writ Petition No.31525 of 2013 that is pending before the High Court, they would not be in a position to file an appeal against the assessment order(s) either in the State of Andhra Pradesh or in the State of Telengana. In such a situation, Ms. Prerna, learned counsel would request us to set aside the assessment order(s) 3 and reserve liberty to the assessing authority of the concerned State to pass appropriate orders depending upon the result of the Writ Petition No.31525 of 2013.
4. Per contra learned counsel appearing for the State of Andhra Pradesh and Telengana justifies our earlier order.
5. On a careful consideration of the submissions made, we are of the view that the submission made by the learned counsel Ms. Prerna requires to be accepted. Accordingly, we set aside the impugned judgment and order passed by the High Court in Writ Petition Nos.7561,8285,8287,8288,8317,8448 & 19501 of 2014 dated 03.12.2014 and the assessment orders passed for the assessment years 2006-2007 to 2011-2012, dated 31.01.2014 and 2012-2013 dated 31.05.2015. We reserve liberty to the concerned state assessing authority to complete the assessments for the aforesaid period after disposal of Writ Petition 31525 of 2013.
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6. We further request the High Court that while disposing of Writ Petition No.31525 of 2013 to keep in view Clause III(i) of Schedule V of the Andhra Pradesh Infrastructure Development Enabling Act, 2001 and also the Andhra Pradesh Re-Organisation Act, 2014.
7. Before parting with the case, we want to remind that authorities under the Act to keep in view the observations made by this Court in the case of M/s. Vadilal Chemicals Ltd. vs. State of A.P. & Ors. reported in (2005) 6 SCC 292 while interpreting covenants in the agreement between the parties.
8. The Review Petitions are disposed of accordingly.
...............CJI.
[ H.L. DATTU ] .................J. [ A.K. SIKRI ] NEW DELHI;
NOVEMBER 03, 2015.
ITEM NO.303 COURT NO.1 SECTION III
S U P R E M E C O U R T O F I N D I A
RECORD OF PROCEEDINGS
R.P.(C) No. 2715-2721/2015 In SLP(C) No. 1619-1625/2015 M/S. NAVAYUGA ENGINEERING COMPANY LTD. Petitioner(s) VERSUS ASSISTANT COMMISSIONER (COMMERCIAL TAXES), LTU AND ORS. ETC. Respondent(s) (With office report) Date : 03/11/2015 This petition was circulated today. CORAM :
HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE A.K. SIKRI For Petitioner(s) Mr. Prerna Singh, Adv.
Mr. Rajiv Bhardwaj, Adv.
Mr. Anirudh Sanganeria, Adv. Ms. Hemantika Wahi,Adv.
For Respondent(s) Mr. Prashant Chaudhary,Adv.
Mr. Guntur Prabhakar,Adv.
Mr. P. Venkat Reddy, Adv.
Mr. Prashant Tyagi, Adv.
UPON hearing the counsel the Court made the following O R D E R The Review Petitions are disposed of in terms of the signed order.
[ Charanjeet Kaur ] [ Vinod Kulvi ] A.R.-cum-P.S. Asstt. Registrar [ Signed order is placed on the file ]