M/S Saluja Motors Pvt. Ltd. v. Union Territory Of Chandigarh And Another

CM-16012-CWP-2018 in/and CWP-12010-2010 (O&M) -1104+223

IN THE HIGH COURT OF PUNJAB AND HARYANA

AT CHANDIGARH CM-16012-CWP-2018 in/and CWP-12010-2010 (O&M) Date of Decision: October 23, 2018 M/s Saluja Motors Pvt.Ltd.

.....Petitioner

Versus

Union Territory of Chandigarh and another ......Respondents CORAM: HON'BLE MR.JUSTICE RAJESH BINDAL HON'BLE MR. JUSTICE MAHABIR SINGH SINDHU

Present:

Mr.Avneet Singh, Advocate for Mr.Sandeep Goyal, Advocate for the petitioner. Mr.Suvir Sehgal, Sr.Standing counsel with Mr.Ajay Jagga, Advocate for respondent Nos.1 and 2. ........

RAJESH BINDAL, J.

CM-16012-CWP-2018 CM is allowed. Accompanying affidavit of Sh.R.K.Chaudhary, Assistant Excise and Taxation Commissioner, Excise and Taxation Department, Union Territory, Chandigarh is taken on record. CWP-12010-2017 The petitioner approached this Court seeking quashing of instructions dated 15.07.2016 issued by the Assistant Excise and Taxation Commissioner, UT, Chandigarh, referring to the discounts given on the sale price of the vehicles.

In the short affidavit dated 20.10.2018 filed by the Assistant Excise and Taxation Commissioner, UT, Chandigarh, it has been stated that MEENU 2018.10.26 15:06 I attest to the accuracy and authenticity of this document chandigarh

CM-16012-CWP-2018 in/and CWP-12010-2010 (O&M) -2the instructions under challenge are merely advisory and those are not to be considered as a Statute and the returns shall be filed by the assessees as per the provisions of the applicable law and the assessments shall also be finalised in terms thereof.

In view of the aforesaid stand taken by the respondents, nothing survives in the present petition. The same is disposed of as infructuous. ( RAJESH BINDAL ) JUDGE October 23, 2018 ( MAHABIR SINGH SINDHU ) meenuss JUDGE 1.

Whether speaking/reasoned ?

Yes/No 2.

Whether reportable ?

Yes/No MEENU 2018.10.26 15:06 I attest to the accuracy and authenticity of this document chandigarh