The short admitted facts are, that the petitioner carrying on a metal crusher unit applied for compounding for the assessment year 2012-2013. The application made, was for secondary crushers, which had been installed in his premises. The same was allowed @Rs.3,20,000/-each. The petitioner is entitled to remit the same in equal quarterly installments and the first installment was also remitted thereon. Subsequently, on 07.07.2012, the petitioner purchased primary crusher, which also is liable to tax and the petitioner, hence, sought for compounding commencing from the quarter in which the machine was installed. The petitioner is aggrieved by Ext.P2, and Ext.P2(a) orders passed by the Assessing Officer allowing the compounding application, but, however, levying tax for the earlier quarter also with WPC.30682/2012 : 2 : respect to the primary crusher.
2. The issue raised is squarely covered by a decision of a learned Single Judge of this Court in W.P(C) No.6924/2012 dated 04.04.2012. Ext.P2 is, hence, set aside to the extent it levies compounded tax for the first quarter of the year 2012-2013, on the primary crusher, which is admitted to have been installed only on the commencement of the second quarter. The Assessing Officer shall make necessary modification in the order and apportion the amounts paid by the petitioner in accordance with law and in accordance with the directions herein.
Writ petition allowed. No costs.
Sd/-
(K. VINOD CHANDRAN, JUDGE) jma //true copy// P.A to Judge