Amala Cancer Hospital Society vs The State Tax Officer on 9 March, 2020
3. Mr.Raju Joseph, learned Senior Counsel, appearing on
behalf of the petitioner, in support of the averments in this writ
petitions, submits the relevant assessment year in the instant
case is 2014-15, whereby eleven consignments spanning from
March 2014 were intercepted by the officials finding the
consignee to be not registered under the 2003 Act, and on
submission of the simple bond, released the Liquid Medical
Oxygen and thereafter initiated the proceedings of penalty under
Section 47 of the 2003 Act. It is next contended that the penalty
proceedings are not permissible in law for the petitioner has
been issued certificates of exemption of various financial years
under Section 18(C) of the 2003 Act. The same had been
handed over to this court during the course of hearing and
ordered to be paginated and stitched at the back of the paper
WP(C).Nos.4150/2020 & 4998/2020
6
book of W.P.(C).No.4998/2020. The aforementioned registration
also reflects the holder of registration under Section 12AA of the
Income Tax Act. The matter in controversy with regard to the
exemption from payment of the Value Added Tax regarding the
facilities provided to the inter-hospitals ie, with regard to medical
equipments etc., including the Liquid Medical Oxygen is no
longer res integra in view of the judgment rendered by two
Division Benches of Hon'ble Punajab-Hariyana High Courts in
M/s Fortis Healthcare Limited And V. State Of Punjab And
Others on on 23.01.2015 and M/s Hometrail Estate Pvt.Ltd
V. The State Of Punjab & Anr on 27.08.2018 and Full Bench
of this Court in Sanjose Parish Hospital v. Commercial Tax
Officer [2019 (1) KLT 336].