1996 (6) TMI 309

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....3-94 15,25,083 1994-95 16,54,426 The assessments were framed under section 12(5) of the Act. 2. During pendency of the petitioner's appeals before the Assistant Commissioner of Sales Tax, Balangir Range, Balangir, prayer for stay of realisation of the extra demands raised for the assessment years 1991-92, 1992-93, 1993-94 and 1994-95 was made before the Commissioner of Sales Tax, Orissa and the appellate authority granted conditional stay. 3. Petitioner's stand that there was no element of sale involved and articles having suffered tax, there was no scope for further levy as the same would amount to double taxation did not find acceptance by the assessing officer. The Assistant Commissioner directed payment of about 50 per....

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.....0 lakhs If any amount has been paid against the disputed demand, same shall be adjusted against the payments directed to be made. 6. Before we part with the case, we would like to indicate that quite a good number of cases involving inter-departmental disputes come before courts/ Tribunals. Supreme Court in Oil and Natural Gas Commission v. Collector of Central Excise JT 1991 (4) SC 158, has provided the manner in which the dispute between the Government of India and its public sector undertakings and public sector undertakings in between themselves are to be solved. In this connection, the Supreme Court has directed that such a dispute should first be examined by a Committee to be constituted by the Government of India and till the ....

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....imate control of the Cabinet Secretary but his delegate may look after the matters. This Court would expect a quarterly report about the functioning of this system to be furnished to the Registry beginning from 1st January, 1992. 6.. Our direction may be communicated to every High Court for information of all the courts subordinate to them." Although the aforesaid judgment was delivered in the context of dispute between Central Government and its public sector undertaking, the principles and guidelines can be applied for resolution of dispute between (a) different wings of the State Government, (b) Public Sector Undertakings and State Government, and (c) different Public Sector Undertakings. 7.. It would be appropriate if the Gover....