Piyush @ Girish Umedbhai Patel VS. Sushilaben Ratilal Patel & Ors

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Piyush @ Girish Umedbhai Patel VS. Sushilaben Ratilal Patel & Ors

The Judgement Information System IN THE SUPREME COURT OF INDIA

CIVIL APPELLATE JURISDICTION

CIVIL APPEAL NO. 5386 OF 2002 State of Haryana & Ors.

Versus M/s. A.S. Fuels Pvt. Ltd. & Anr.

With CIVIL APPEAL NO.5149 /2008 (Arising out of SLP (C ) No. 26523 of 2004) with CIVIL APPEAL NO. 676 OF 2005

JUDGMENT Dr. ARIJIT PASAYAT, J.

1. Leave granted in SLP (C) No. 26523 of 2004.

2. Challenge in these appeals is to the order of a Division Bench of the Punjab and Haryana High Court holding that the cancellation of exemption certificate after its validity period was over on 30.6.1997 did not attract the provisions of clause (v) of sub Rule 10 of Rule 28 (A) of the Haryana General Sales Tax Rules, 1975 (hereinafter referred to as the `Rules').

According to the High Court, it was clearly not a case of cancellation of exemption certificate because it was done after expiry of the period. In that view of the matter, it was held that the Deputy Excise and Taxation Commissioner (in short the `DETC') was not justified in directing the respondent to deposit an amount of Rs.40,45,324/- in respect of the exemption availed of by it for the period up to 30th June, 1997.

The High Court did not think it necessary to examine whether sub ru...

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