(Deepak Gupta and Hemant Gupta, JJ.)
Commercial Tax Officer and Others ______________ Appellant(s);
v.
Jalan Hi-Mech Limited __________________________ Respondent.
Civil Appeal No. 1336 of 2010, decided on February 6, 2020
The Order of the court was delivered by
Order
1. The respondent applied for grant of Registration Certificate (RC for short) as dealer under the West Bengal Sales Tax Act, 1994 (herein referred to as ‘the Act’) on 24.03.2000. In his application he had applied as manufacture of dehydrated coal tar, light & heavy creosote oil, naphthalene along with its by-products.
2. It is not in dispute that the Assistant Commercial Tax Officer visited the factory of the respondent on 18th April, 2000 and recorded that the nature of business was manufacture of coal tar pitch and this was accepted by the respondent.
3. On 09.05.2000, it was also found that the plant and machineries for manufacturing of coal tar pitch had been installed and accordingly certificate of registration was granted on 16.05.2000.
4. The certificate of registration was sent with a forwarding letter on 17.05.2000. The certificate of registration was only for coal tar pitch. The respondent was informed that in case there are any discrepancies in the said certificate, he can point them out immediately and that law does not provide for any amendment with retrospective effect. The RC was only for the purpose of availing benefits of the raw material used in producing the articles which were not covered under the certificate and no other.
5. Aggrieved the Revenue approached the High Court which has dismissed the petition of the Revenue mainly on the ground that the order of the Tribunal had already been complied with. Hence this appeal.
6. On 04.05.2001 the respondent filed an application for amendment of the registration certificate with a prayer to include dehydrated coal tar, light creosote oil, heavy creosote oil, anthracene oil, in the manufacturing column of the RC. This application was rejected on the ground that in view of Section 81 of the Act read with Rule 246 of the Rules, amendment cannot be made and the respondent would have to apply for fresh RC. According to the respondent no retrospective registration could be granted. On 06.07.2001, the Revenue authorities visited the factory of the respondent and found that the dehydrated coal tar had been first purchased on 28.05.2001 and first sale of manufactured product was made on 30.05.2001. Thereafter, notice was issued to the respondent.
7. Since the authorities refused to amend the certificate the respondent approached the Tribunal and the West Bengal Taxation Tribunal vide its order dated 15.06.2007 directed that the certificate be amended retrospectively from the date of initial grant of registration.
8. The order of the Tribunal shows that the respondent herein had also intended to manufacture items other than coal tar pitch and this was mentioned in their application for registration in categorical terms. It is also not in dispute that the other products are virtually by-products when coal tar pitch is manufactured.
9. We are therefore of the view that in the peculiar facts and circumstances of this case, the Tribunal was justified in directing correction of the RC from the back date.
10. What has virtually been ordered by the Tribunal is not an amendment of the registration certificate but correction of a factual mistake which could have been avoided in the first place.
11. Therefore, in the peculiar facts and circumstances of this case, we dismiss this appeal.
SUPREME COURT OF INDIA
RECORD OF PROCEEDINGS
Civil Appeal No(s). 1336/2010
Commercial Tax Officer & Ors.….Appellant(s)
v.
Jalan Hi-Mech Limited.….Respondent(s)
Date : 06-02-2020 This appeal was called on for hearing today.
(Before Deepak Gupta and Hemant Gupta, JJ.)
For Appellant(s) Ms. Madhumita Bhattacharjee, AOR
For Respondent(s) Mr. V. Sridhar Reddy, Adv.
Mr. Abhijit Sengupta, AOR
Mr. Mukesh Chandra, Adv.
Mr. Debendra Kumar Sabat, Adv.
UPON hearing the counsel the Court made the following
ORDER
12. The appeal is dismissed in terms of the signed order.
13. Pending applications, if any, are disposed of.
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