^^DP^IIO± IN THE HON'BLE HIGH COURT OF JUDICATURE FOR CHHATTISGARH AT BILASPUR WRrLPiIE[10MJIL!ia^li.l^_^L2008 In the matterof Petltioner /f^ ^. E.esP<3n-CLerlts, (1) B.EE C. Fertilizers a unit of Bhilai EEngineering Corporation Lirnited, a company registered under the provisions of- the Companies Act 1956 having its registered office at Hathkhoj village Industrial area Bhilai and works at Sector A Sirgitti Industria! Area Bilaspur (Chhattisgarh) through rts authorised signatory Sukumar Jain (2) Sukumar Jain S/o G.L. Jain aged about 51 years resident of House No. 14/767 Vinoba Nagar, ESilaspur (C.G.) Versi.is (1) (2) Commissioner Cornmerciat Tax Chhattisgarh Vanijyik Kar Bhavan, Civil Lines, Raipur (C.G.) Assistant Commissioner Commercial Tax Patel Comp!exDur9(C.G.) 0 ,r' (3) State Appellate Forum (for exemptions) through Secretary Department of Commerce and Industries Directorate Raipur (C.G.) (4) State of Chhattisgarh through Secretary (a) Department of Commercial Tax (b) Department of Industries D.K.S. Mantralaya Bhavan, Raipur(C.G.) E$efore: Hon'ble The Chief Jystice and his companion jydaes ofthe H^ Chhattisaarh at Bilaspur. F)etition under Article 2.2.6 of the Constltution of india for issuance gEj'uitable directions, orders or writs induding writs in the naturejof mandamus certiorari etc. 1^0 HIGH COURT OF CHHATTISGARH AT BILASPUR WR[T PETITION m No. 1910 of2008 PETITIONER : B.E.C. Fertilizers & another. VERSUS RESPONDENTS : Commissioner, Commercial Tax & Others. PETITION UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA SB: Hon'ble Shri Satish K. Asnihotri, J. Present: Shri Neelabh Dubey, Advocate for the petitioner. Shri M.P.S.Bhatia, Deputy G.A. for the State/respondents. ORDER(ORAL) (Passed on 21st day of September, 2010) 1. Leamed counsel appearing for the petitioner submits that the Commissioner, Commercial Tax, Chhattisgarh by the impugned order dated 28.06.2007 (Annexure P/5), has dismissed the revision ofthe petitioner observing that whenever the appellate fomm takes a decision that shall be binding on the authorities below,but till the appellate fomm takes any decision, the present assessment proceeding and the assessment order cannot be held as erroneous. Thereagainst, the petitioner preferred the present writ petition. During pendency of this petition, the State Appellate Forum., by order dated 12.06.2008 (Annexure R/l) has observed that the petitioner was entitled to exemption certificate in view of the fact that the production capacity of the petitioner was 60 Mt. Tons and the exemption certificate be granted. 2. In view of that, the impugned revisional order dated 28.06.2007 does notsurvives. Thus, the impugned order is quashed. However, a fresh assessment is required to be done in the light ofthe order dated 12.06.208, passed by the State Appellate Forum, Chhattisgarh. 3. Accordingly, the writ petition is disposed of. Sd/- SatishK.Agnihom Judge Amit