2009 (11) TMI 859

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....adra is engaged in the business of sale of tendu leaves, baghai ghas, firewood, etc., purchased from the Forest Department of the Government. The learned counsel appearing for the applicant submitted that the Trade Tax Department has been treating it to be a manufacturer of the aforesaid goods, whereas the purchases have been made from the Forest Department and, therefore, the Corporation cannot be treated as manufacturer. Further, it has been stated that upon a settlement arrived at between the Forest Corporation and the Trade Tax Department a consolidated amount of tax for a sum of Rs. 13 crores odd have already been deposited for the period October 1, 1983 to March 31, 1989 and therefore, for the aforesaid period no further tax can be....

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.... 833 and Etah Gramin Bank, Etah v. Commissioner of Income-tax, Aligarh reported in [2007] 290 ITR 636 (All); [2006] UPTC 333. The Supreme Court in the case of Mahanagar Telephone Nigam Ltd. v. Chairman, Central Board, Direct Taxes reported in [2004] 267 ITR 647 has observed as follows (page 652 in 267 ITR): "We have heard the parties. Undoubtedly, the right to enforce a right in a court of law cannot be effaced. However, it must be remembered that courts are overburdened with a large number of cases. The majority of such cases pertains to Government Departments and/or public sector undertakings. As is stated in Chief Conservator of Forests' case [2003] 3 SCC 472 it was not contemplated by the framers of the Constitution or the Civi....