1994 (5) TMI 236 - HC - VAT and Sales Tax

Petition to Quash Sales Tax Exemption Orders Dismissed for Failing to Exhaust Alternative Remedy

DV. Electricals Versus Commissioner of Sales Tax

DV. Electricals Versus Commissioner of Sales Tax - [1994] 95 STC 622 (Del) Issues:Petition under Article 226 seeking quashing of multiple orders related to sales tax exemptions and registration certificate amendments.Analysis:The petitioner, a registered dealer of electrical goods, sought a writ of certiorari to challenge various orders passed by sales tax authorities regarding exemption under rule 7(3) of the Delhi Sales Tax Rules, 1975, and the registration certificate amendments. The petitioner's registration certificate was initially amended to include a new premises as a warehouse/godown. Subsequently, after a fire incident at the new premises, the petitioner applied for rectification to change the classification from warehouse/godown to an additional place of business. The application for exemption under rule 7(3) was rejected by the Commissioner of Sales Tax, and the rectification application was also denied by the Sales Tax Officer. Appeals against these rejections were dismissed by the Sales Tax Appellate Tribunal on August 11, 1989. The petitioner did not file a reference application under section 45 of the Act against the Tribunal's order but instead sought a review, which was dismissed on April 28, 1992, by the Tribunal.The High Court noted that the petitioner had an alternative remedy under section 45 of the Act for reference to the Court, which was not availed. The Court held that it was too late for the petitioner to challenge the orders now and that the scope of review was limited. The Court found no grounds to interfere with the Tribunal's orders, emphasizing the belated nature of the petition and dismissed the petition seeking quashing of the orders related to sales tax exemptions and registration certificate amendments.