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Simens Ltd to pay Rs 83 lakhs
HC upholds Lakahnpur Post assessment
8/12/2011 9:01:28 PM
EARLY TIMES REPORT
Jammu, August-12 (JNF):- The High Court today upheld security imposed by Lakahanpur Post on Siemens Ltd to the tune of Rs 83 lakhs. In a case in which the Lakhanpur Assessing
Authority Commercial Tax imposed security to the tune of 44, 51,952
and Rs 42,72,211 respectively on the two City Scanners vide its order
dated October 5, 2006 and November 17, 2006 which was challenged
siemens Ltd in two writ petitions.


Justice JP Singh observed that in view of the
limited registration of the company as a dealer to deal in sale and
purchase of the goods for purpose of re-sale, it cannot be said to be
registered dealer for rendering “services” contemplated by its
agreement because the registration certificate does not registered it
as a dealer for works, contract to render services contemplated by the
agreement. The findings recorded by the assessing authority commercial
taxes Lakhanpur check-post to the effect that the petitioner was
un-registered dealer and was transporting taxable goods which
warranted seizure and imposition of security u/s 15-A (9) of the Act.


Court further observed that there is no merit in the case
set-up by the petitioner that it was a registered dealer and was not
liable to imposition of security in terms of the section 15-A (9) of
the Act. With these observations Court dismissed the petition found
without merit. JNF
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