MMTC Limited Vs State of Haryana And Ors (Punjab And Haryana High Court)
The petitioner, a Government of India Public Sector Undertaking, filed a writ petition under Articles 226 and 227 of the Constitution seeking a declaration that Rule 21(2) of the Haryana General Sales Tax Rules, 1975 is invalid. The petitioner also sought quashing of the orders dated 30.06.1999 and 06.05.2005, through which its deduction claims were rejected.
In assessment proceedings for 1993–94, the petitioner declared RD sales of Rs. 6,37,52,964 and submitted ST-15 forms issued by purchasing dealers, including M/s Shree Anand Enterprises and M/s Jagdamba Metals (P) Ltd. The Assessing Authority rejected the ST-15 forms from Jagdamba Metals on the basis that its registration had expired on 31.03.1992 and was not renewed. Forms from Shree Anand Enterprises were rejected as “stolen forms.” The matter reached the Haryana Tax Tribunal, which dismissed the petitioner’s appeal on 06.05.2005. The Tribunal held that stolen forms could not be relied upon and stated that the petitioner, being a Public Sector Undertaking, ought to have taken prompt action after an FIR was registered in 1991 about the stolen forms. It held that the petitioner’s officials should have verified the dealers’ registration status and the authenticity of the ST-15 forms.
