early times report
Jammu, Sept 3 (JNF): A Public Interest Litigation (PIL) has been filed by Balvinder Singh and others in the State High Court in which the petitioners seek direction to the Commissioner/Secretary Sales Tax, Commissioner Commercial Tax J&K, Deputy Commissioner Commercial Tax Recovery Srinagar, Deputy Commissioner Commercial Tax Recovery Jammu, SSP Srinagar and Jammu to recover the amount of Sales Tax and Vat from all the defaulters, who had failed to pay the sales tax under the J&K General Sales Tax Act and J&K VAT Act.
The Division Bench comprising Chief Justice MM Kumar and Justice Hasnain Massodi after hearing senior advocate Sunil Sethi with advocates Ravi Abrol and Deewakar Sharma and MA Bhat appearing for the respondent observed that on July 2, 2013, it had directed official respondents to take all steps as warranted under law to effect recovery of arrears of tax from all the defaulters including Government/semi Government department and report compliance.
"Commissioner, Commercial Sales Tax is directed to furnish details of all those defaulters, whose warrants have been received back unexecuted for want of correct particulars of their units and residential premises, in the Registry of this Court. Commissioner, Commercial Sales Taxes is also directed to furnish details of the migrant dealers to the relief and Rehabilitation Commissioner (M), Jammu, who in turn is directed to furnish present addresses of those migrant dealers, residential as well as commercial, to the Commissioner Commercial Sales Tax and IGPs, Jammu/Srinagar Zones, so that the warrants could be executed against them by the IGP concerned and recovery of arrears of tax could be effected from them by the Commissioner Commercial Sales Tax. IGPs, Jammu/Srinagar Zones are directed to execute the warrants on their receiving the exact particulars of defaulters and report compliance. Commissioner Commercial Sales Tax and IGPs, Jammu/Srinagar are directed to draw action including lodging of FIRs against those defaulters who are not traceable and who have given improper/incorrect addresses as reported in the status report submitted by IGPs," the DB ordered.
It observed that State has not been able to file any compliance report with regard to the aforesaid directions except filling an application with regard to the contractors operating in Leh and Ladakh and grant of amnesty to them on the ground of retrospective operation of withdrawal of notification.
The Division Bench said that vide notification SRO 113 of 2006 dated 29.03.2006 some exemption was given. However, by virtue of SRO 65 of 2007 dated 06.03.2007 a proviso was added which, according to the application, has the effect of withdrawal of exemption earlier given. A reference has also been made to SRO 40 dated 08.03.1995, SRO 443 dated 01.11.1996 and it is claimed that exemption remained available to Ladakh Region upto 31.03.2005 because the notification lastly in force for providing exemption was rescinded by SRO 113 dated 29.03.2006 and made effective from 01.04.2005 read with SRO 65 dated 06.03.2007. "However, there is nothing on record to show that the SRO withdrawing exemption and operating it with effect from an interior date has either been modified or the retrospective effect has been withdrawn," it said.
The Division Bench directed that needful be done within one week and If the needful is not done and the directions issued on July 2, 2013 are not complied with, then the Commissioner/Secretary Sales Tax and Commissioner Commercial Taxes, J&K Government shall remain present in person along with the record. |
