2015 (10) TMI 514

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....entical. For brevity, the facts are being extracted from CWP No. 9938 of 2015. 2. In this writ petition filed under Articles 226/227 of the Constitution of India, the petitioner has prayed for issuance of a writ in the nature of certiorari for quashing the assessment order dated 17.3.2015 (Annexure P-1) for the year 2011-12 passed by respondent No.3 seeking to impose Value Added Tax (VAT) on the value of land transferred in the execution of works contract on the basis of instructions; further prayer has been made for quashing the instructions dated 7.5.2013, 4.6.2013 and 10.2.2014 (Annexure P-3 Colly) issued by respondent No.2 in violation of the provisions of the Haryana Value Added Tax Act, 2003 (in short "the Act") and the Haryana Val....

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....tructed apartments or flats prior to or during construction are chargeable to the VAT without referring the provisions of Act/Rules regarding the manner of computation of tax. Thereafter the instruction dated 4.6.2013 was issued regarding assessment on developers. Further, the instruction dated 10.2.2014 were issued to include the value of land for imposition of VAT. All the three instructions are attached as Annexure P-3 (Colly) with the writ petition. The assessment order dated 22.3.2012 (Annexure P-5) for the year 2008-09 was passed by the Excise and Taxation Officer (ETO) accepting the basis of computation of taxable turnover of works contract of the petitioner and a demand of ` 2000/- only was raised under Section 40 of the Act on acco....

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....sued by respondent No.3 for the financial year 2011-12. Aggrieved by the said notice, the petitioner filed CWP No. 5111 of 2015 and this Court vide order dated 20.3.2015 (Annexure P-13) stayed the assessment proceedings. Thereafter, the petitioner received the assessment order dated 17.3.2015 for the assessment year 2011-12 passed by respondent No.3. This Court vide order dated 22.4.2015 (Annexure P-14) disposed of CWP No.7720 of 2014. CWP No. 5111 of 2015 was adjourned to 2.7.2015 vide order dated 29.4.2015 (Annexure P-15). The notice dated 17.3.2015 (Annexure P-1) has been issued by respondent No.3 for the payment of VAT along with interest and penalty for the assessment year 2011-12. Hence, the present writ petitions. 4. We have heard....