Madhya Pradesh High Court
M/S Skol Breweries Ltd. vs The State Of Madhya Pradesh on 12 November, 2014
1 Writ Petition No.2355/2014
(M/s Skol Breweries Ltd. Works Vs. The State of M.P. and another)
12/11/2014
Shri Pawan Dwivedi, Advocate for petitioner.
Shri Raghvendra Dixit, Government Advocate for the
respondents-State.
Learned counsel for the petitioner has submitted that the controversy involved in this writ petition has already been decided by Division Bench of Indore Bench of this High Court in the case of Oasis Distilleries Limited Vs. State of MP [ Writ Petition No. 11199/2013].
Learned Deputy Advocate General for the respondents- State does not dispute the aforesaid fact.
The Division Bench of Indore Bench of this High Court in Writ Petition No.11199/2013 and other connected petitions passed the following order:-
"In all these writ petitions, the challenge is to holding the petitioner liable on interstate sales of liquor for payment of central sales tax on the basis of a decision rendered by the M.P. Commercial Tax Appellate Board (for short the 'Board') in the case of Vindhyachal Distilleries Limited Vs. Commissioner, Commercial Tax, (2009) 15 STJ 51 (Bd).
In some petitions, the order of the appellate authority is under challenge, in some petitions, the assessment order is under challenge and in some petitions, the petitioners have challenged the show cause notice.
The petitioners have not availed the remedy of challenging the order/action before the higher authorities on the ground that the 2 Writ Petition No.2355/2014 (M/s Skol Breweries Ltd. Works Vs. The State of M.P. and another) authorities will be governed by the law laid down by the Board in the case of Vindhyachal Distilleries Limited Vs. Commissioner, Commercial Tax (supra) and as such availing of such remedies will be of no use.
According to the petitioners while deciding the issue in the case of Vindhyachal Distilleries Limited Vs. Commissioner, Commercial Tax (supra), the Board has ignored the law laid down by the Division Bench of this Court in two cases i.e. Lilasons Breweries Pvt. Ltd., Bhopal Vs. State of M.P., 1984 JLJ, 278 and Alembic Distributors Vs. Assistant Commissioner, 1961 MPLJ 1397.
The prayer, therefore, is made by the learned counsel appearing for the petitioners is to direct the assessing officer to consider the Division Bench judgments of this Court as aforesaid and pass the orders uninfluenced by the order passed by the Board in the case of Vindhyachal Distilleries Limited Vs. Commissioner, Commercial Tax (supra).
Learned Deputy Government Advocate submits that the judgments cited on behalf of the petitioners are on different issues and the question involved in the petition is fully governed by the law laid down by the Board in the case of Vindhyachal Distilleries Limited Vs. Commissioner, Commercial Tax (supra) as also in other cases decided by the various courts.
During the course of hearing, learned Senior Counsel for the petitioners has pointed out that now, the State Government has brought an amendment vide Gazette Notification dated 30.03.2013 making amendment in the M.P.VAT Act and in light of the amendment also, the matter requires to be 3 Writ Petition No.2355/2014 (M/s Skol Breweries Ltd. Works Vs. The State of M.P. and another) reconstructed.
Having heard the learned counsel for the parties, we are of the view that the question raised in the petitions requires to be reconsidered by the assessing officer afresh.
In the circumstances, we quash the order impugned in the writ petitions and restores the matter at the stage of filing of the reply to the show cause notice issued by the assessing officer. The petitioners shall file reply to the show cause notice afresh, within 4 weeks from the date of receipt of copy of this order. On receipt of the reply on behalf of the petitioners, the assessing officer shall give due opportunity of hearing to the petitioners and shall pass orders keeping in view the grounds raised by the petitioners in their reply and the judgments of this Court as aforesaid and the judgments as may be cited on the behalf of the department and all other judgments, which are relevant. The authority shall pass a reasoned order without being influenced by the view taken by the Board in the case of Vindhyachal Distilleries Limited Vs. Commissioner, Commercial Tax (supra).
With the aforesaid, all the writ petitions stand allowed to the extent indicated above."
Because the facts of the present case are similar and the controversy involved is also same, hence, this writ petition is disposed of with the following directions:-
(I) That, the impugned order (Annexure P/1) passed by respondent No.2 is hereby quashed.
(II) That, the Assessing Officer shall afford an 4 Writ Petition No.2355/2014 (M/s Skol Breweries Ltd. Works Vs. The State of M.P. and another) opportunity of hearing to the petitioner and shall pass order considering reply/submission of the petitioner.
(IV)That,the authority shall pass a reasoned order without being influenced by the order passed by the Board in Vindhyachal Distilleries Limited (supra) case.
No order as to costs.
Certified copy.
(S.K. Gangele) (Rohit Arya)
Judge Judge
Arun*