TaxTMI 
TaxTMI 
2015 (8) TMI 104
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....2014, Annexure No. 3 to the writ petition, and further seeking a writ of mandamus commanding the respondents to enforce the Notification/Government Order dated 23.06.2014, w.e.f. 01.04.2014. Undisputed facts of the present case, inter alia, are that the petitioner is a FL-2 licencee to import and supply Indian Made Foreign Liquor within the State of Uttarakhand; vide notification/Government Order No. 379 dated 28.03.2013, the State of Uttarakhand was pleased to fix 20% Commerical Tax (VAT) on Indian Made Foreign Liquor for the Assessment Year 2013-14; vide Notification/Government Order No. 126 dated 28.02.2014, Annexure No. 1 to the writ petition, the Government of Uttarakhand was pleased to formulate Excise Policy for the Assessment Year 2014-15. i.e. w.e.f. 01.04.2014 to 31.03.2015; as per Rule 22 of the Excise Policy/Government Order No. 126 dated 28.02.2014, maximum retail price of Indian Made Foreign Liquor shall be fixed by the Government inclusive of Commercial Tax(VAT) and no dealer shall charge even a paisa more than the M.R.P. as fixed by the State Government; vide Notification/Government Order No. 216 dated 31.03.2014, Annexure No. 3 to the writ petition, the Government....
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....etition is taken up for final disposal at the admission stage, with the consent of the learned counsel for the parties. Mr. Nikhil Agarwal, learned counsel appearing for the petitioner, has vehemently argued that what should be the rate of VAT for the assessment year 2014-15 or, in other words, as to whether, impugned Government Order No. 602 dated 23.06.2014 should be read w.e.f. 01.04.2014, in the light of earlier Government Order No. 126 dated 28.02.2014 and Government Order No. 216 dated 31.03.2014 and Government Order No. 43-55 dated 01.04.2014, cannot be decided by the Assessing Authorities or Appellate Authorities dealing with the assessment, therefore, same question is being agitated before this Court, by invoking writ jurisdiction under Article 226 of the Constitution of India. In my humble opinion, Assessing Officers and Statutory Appellate Authorities have to assess the tax as per the rates fixed by the State Government, however, neither Assessing Officer nor Statutory Appellate Authorities dealing with the assessment have any jurisdiction to look into the question of legality of the rate of Commercial Tax and date of the enforcement of the tax in view of three Governm....
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....his article shall - (a) be deemed to transfer to the Governor any functions conferred by any existing law on any other authority; or (b) prevent Parliament or the Legislature of the State from conferring by law functions on any authority subordinate to the Governor. 166. Conduct of business of the Government of a State.- (1) All executive action of the Government of a State shall be expressed to be taken in the name of the Governor. (2) Orders and other instruments made and executed in the name of the Governor shall be authenticated in such manner as may be specified in rules to be made by the Governor, and the validity of an order or instrument which is so authenticated shall not be called in question on the ground that it is not an order or instrument made or executed by the Governor. (3) The Governor shall make rules for the more convenient transaction of the business of the Government of the State, and for the allocation among Ministers of the said business in so far as it is not business with respect to which the Governor is by or under this Constitution required to act in his discretion. As per Article 154 of the Constitution of India, the executive power of the State s....
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....d 28.02.2014, 31.03.2014 and 01.04.2014 were issued by the Competent Officers who were subordinate to the Governor of the State, therefore, every dealer including the petitioner was duty bound to obey the same. The net conclusion of these Government Orders would be that Government has decided to reduce the rate of Commercial Tax (VAT) from 20% to 15% w.e.f. 01.04.2014 and M.R.P was fixed inclusive of Commercial Tax (VAT) @ 15%. In view of Article 154 and 166 of the Constitution of India, all the three above Notifications/Government Orders shall be deemed to be valid. There is another aspect of the matter. If acting upon three different Government Orders as mentioned hereinbefore, petitioner has sold/supplied the different brands of liquor on the rates fixed by the State Government inclusive of Commercial Tax (VAT) @15%, now it is not open to the another department of the Government in view of the doctrine of promissory estoppel to ask the petitioner to pay Commercial Tax (VAT) @20% w.e.f. 01.04.2014 to 22.06.2014, in view of the fact that the Finance Department has issued notification dated 23.06.2014 reducing the VAT from 20% to 15% w.e.f. 23.06.2014 only. While construing diff....