Punjab & Haryana High Court has held in M/s Hemco Ispat ltd vs State of Punjab CWP no. 3578 of 2013 that the process of issuing entry tax deferment certificate having validity of limited period is not warranted under the orders of this Court passed in CWP No.15378 of 2008 titled “M/s Bhushan Power and Steel Limited Vs. State of Punjab etc.
After this judgement now the process evolved by the Excise and Taxation Department to grant the certificates of entry tax deferment to dealers having a limited period validity will be treated as not in accordance with the interim orders of the Hon'ble High court as made in Bhushan Power and Steel Ltd vs State of punjab in CWP 15378 of 2008 and hence not valid.
The full Judgement is as follows
Punjab & Haryana High Court
CWP No.3578 of 2013
M/s Hamco Ispat Ltd. Jalandhar and others
Vs.
State of Punjab and others
Order
The grievance of the petitioners is in respect of modified procedure adopted by State consequent to the interim orders granted by this Court in CWP No.15378 of 2008 titled “M/s Bhushan Power and Steel Limited Vs. State of Punjab etc. on 28.3.2011 and on 8.4.2011.
Earlier on 29.4.2011, the Department issued a circular seeking (i) Undertaking (ii) Affidavit (iii) Indemnity bonds to comply with the interim orders passed in the aforesaid case, but subsequently another circular was issued on 17.5.2011 permitting the importer to furnish quarterly statement in the form of affidavit containing requisite particulars before the Assistant Excise and Taxation Commissioner.
The grievance of the petitioners is that under the guise of such circular, the Department is issuing a certificate having validity for importing goods. Under the guise of such mechanism devised by the Department, the assessees are being harassed and such action convenes the orders passed by this court earlier, as mentioned above. The importers such is the petitioners are not permitted to import goods within the local area in the absence of certificate though this Court has permitted the goods to be imported within local area without payment of any duty.
Today, Mr.Jain has filed an affidavit of Additional Excise & Taxation Commissioner along with an affidavit (Annexure R-1) containing a modified procedure required from the importers such as petitioners.
After hearing learned counsel for the parties, we find that the process of issuing certificate having validity of limited period is not warranted under the orders of this Court passed in CWP No.15378 of 2008 titled “M/s Bhushan Power and Steel Limited Vs. State of Punjab etc.
Therefore, we permit the respondents to seek affidavit in the format attached with the affidavit filed in Court, but with further stipulation that each of the importer shall undertake to abide by the orders passed by this Court in M/s Bhushan Power and Steel Limited's case (supra) or the writ petitions filed by them in respect of challenge of Entry of Goods into Local Area Act, 2000 or the subsequent orders in appeal, if any.
Admitted. To be heard along with CWP No.15378 of 2008 interim orders in the same terms as in the said petition.
( Hemant Gupta )
Judge
( Ritu Bahri )
Judge
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