(Per : HONOURABLE THE ACTING CHIEF JUSTICE MR.BHASKAR BHATTACHARYA) Let the matter appear on June 22, 2012. The respondents are at liberty to file affidavit-in-reply within a week after reopening. Rejoinder, if any, be given within a week thereafter.
After hearing the learned advocate for the petitioners and after going through the materials on record, we find that the petitioners have made out a strong prima facie case to have an interim order in terms of paragraph 34(e) of the application till next date as it appears that the State-respondent failed to exercise jurisdiction vested in it by Section 41 of the Gujarat Value Added Tax Act, 2003 on the wrong assumption that this question has already been concluded upto the Supreme Court whereas in the proceedings before the Supreme Court the question related to grant of exemption under the scheme framed by the State Government.
We, thus, pass such interim order. We, however, make it clear that pendency of this application will not stand in the way of the State-respondent in exercising jurisdiction under Section 41 of the Act or to pass any interim or final order in terms of the said provision of Section 41 of the Act. If any such interim or final order is passed, the petitioner shall comply with such order.
A copy of the application for exemption produced before us be kept with the record.
Direct Service is permitted.
(Bhaskar Bhattacharya, Acting C.J.) (J.B.
Pardiwala, J.) Aakar Top