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MOHAMMAD RAFIQ, VIJAY KUMAR SHUKLA
Ankit Patel – Appellant
Versus
State Of Madhya Pradesh – Respondent
ORDER
Rafiq, C.J. -- 1. This appeal seeks to challenge the judgment passed by the learned Single Judge in W.P. No.2565/2020 dated 22.3.2021 by which the writ petition filed by the appellant has been dismissed.
2. The appellant in the writ petition challenged the order dated 11.10.2019 (Annexure P-4) wherein the Additional Regional Transport Officer, Chhindwara while granting discount of 40% i.e. Rs. 3,78,960/- out of the total demand of Rs. 9,47,400/- on the payable amount of motor vehicle tax and penalty in respect of the vehicle No. MP-28-P-0269 registered in the name of the petitioner had raised a demand of Rs. 5,68,440/-, calling upon the petitioner to pay the same up to the month of October, 2019.
3. Mr. Ashish Rawat, learned counsel for the petitioner has argued that as per the notification dated 2.8.2019 issued by the Transport Department, Government of Madhya Pradesh under section 21(1) of the Madhya Pradesh Motor Vehicles Taxation Act, 1991, the respondents were required to give discount/exemption to the extent of 90% on the payable amount of motor vehicle tax and penalt
The main legal point established in the judgment is the strict construction of exemption notifications, the importance of consistency in decision-making, and the absence of ambiguity in the words emp....
Burden of proving applicability would be on assessee to show that his case comes within parameters of exemption clause or exemption notification.
Exemptions under G.O.Ms. No. 1091 are general under state law but do not qualify as general exemptions under the Central Sales Tax Act due to specific conditions in the exemption notification.
Excise duty exemptions granted for industrial development are capital receipts, not subject to taxation under normal provisions or included in MAT calculations.
(1) Eligibility clause in relation to exemption notification must be given effect to as per language and not to expand the scope deviating from language – There is a vast difference and distinction.(....
The main legal point established in the judgment is that the exemption notification must be strictly construed and defined according to legislative intendment.
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