TaxTMI 
TaxTMI 
2014 (7) TMI 1182
X X X X Extracts X X X X
X X X X Extracts X X X X
.... been filed. The petitioner is a registered dealer and is a proprietor of the concern name by M/s. Supreme Tyres. It is said that in the riots, that took place in the year 1984, the petitioner suffered certain loss and, therefore, he sought remission of tax in accordance with the provisions of section 25 of the Madhya Pradesh General Sales Tax Act (hereinafter, referred to as section 25 of the Act). Matter was considered by this court in M. C. G. No. 746 of 2006 and an order was passed on 7th of March, 2008 remitting the matter back to the State Government for consideration. The State Government considered the matter and finally rejected the same, therefore, this writ petition. It is the case of the petitioner that various purchases were ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... or through natural calamities." Thereafter, rule 48 as applicable in the State of Madhya Pradesh, which reads as under contemplates the provisions of laying down a procedure of remission of tax: "48. Procedure for remission of tax.-Where a registered dealer has suffered financially on account of riots, accidental fire or throughout natural calamities in any year he may apply in writing to the appropriate Sales Tax Officer for remission of the amount of tax payable by him, ordinarily within ten days from the date of such occurrence." It is clear from the aforesaid that on account of the riots that took place in the year 1984, when certain business establishments belonging to the Sikkh Community were destroyed, the State Government grant....
X X X X Extracts X X X X
X X X X Extracts X X X X
....om the petitioner through the registered dealer, if the contention of the State is accepted, the purpose of section 25 of the Act will be frustrated. Even if, the actual tax was deposited by the registered dealer, from whom the purchases were made but it is the petitioner from whom this tax was recovered. In fact the tax was deposited through the registered dealer by the petitioner, this aspect of the matter has been ignored by the State Government while rejecting the claim of the petitioner. In fact, we are of the considered view that the provisions of section 25 of the Act has to be given a liberal interpretation, as ultimately, it is the petitioner, who has suffered the riots and had paid the tax, may be through the registered dealer, f....