IN THE SUPREME COURT OF INDIA
CIVIL WRIT JURISDICTION
WRIT PETITION (CIVIL) NO. OF 2024
IN THE MATTER OF:
1. PRACHI FARMS
Address: Road No. 05, Haryana
. . . . Petitioners
VERSUS
1. Tax Department,
Haryana, Address
. . . . Respondents
PETITION UNDER ARTICLE 32 OF THE
CONSTITUTION OF INDIA SEEKING
APPROPRIATE WRIT, ORDER, OR DIRECTION
FOR QUASHING OF THE ORDER/NOTICES
DATED PASSED BY
MOST RESPECTFULLY SHOWETH:
1. The Petitioners are filing the present Writ Petition
under Article 32 of the Constitution of India seeking
an appropriate writ, order or direction for quashing
the order/notices dated 28.12.2023 issued by the
respondent to the Petitioners herein, which are
highly arbitrary, illegal and issued with a
predetermined mind to settle individual grudges of
one of the officers.
The brief facts leading to the filing of the present
petition are as under:
2. The Petitioner has registered Agri-tourism under the
Department of Tourism Government of Haryana in
the year 2015 as a farm tourism venture.
3. That on 18.10.2023 the Excise and Taxation
Department, with 6 officers of the Excise and
Taxation Department, carried out an inspection of
the premises of the petitioner and witnessed all
activities going on at the place and seized
advertisement brochures along with all the relevant
documents like the bill books the stock register and
other documents.
4. That while carrying out the investigation of the
documents and going through every possible corner
of the procedure and legalities the Excise & Taxation
Officer on 19.10.2023 issued a notice to the
petitioner and directed the petitioner to appear by
himself on 28.10.2023 before the officer with all the
books and the relevant documents, to explain the
documents which were taken into custody by the
Excise & Taxation department.
5. That the petitioner after receiving the
abovementioned notice paid a personal visit with all
the demanded books and documents to explain all
whatever is been asked from the petitioner. Officer
in furtherance to which the concerned officer further
issued a notice dated 17.11.2023 to the petitioner
seeking some more information to assess whether
the petitioner’s business and activities carried out at
the place of business come under the purview of
entertainment tax as per the Entertainment Act and
rule 1955, and therefore directed the petitioner to
appear before the concerned officer on 22.11.2023
with relevant documents in petitioners support.
6. That on 23.11.2023 the Excise & Taxation Officer-
cum-Assessing Authority, even date pronounced its
verdict regarding the issue related to the
assessment of taxes especially to the tune of
entertainment tax, whether the petitioner comes
under the purview of entertainment taxes and is
liable to pay it with penalty or not. After going
through the proper rules and relevant sections of the
act it was specifically held that the activities of the
owner were not covered under the definition of
Entertainment as per the Punjab Entertainment Act
1955.
7. However, to the utter shock and surprise of the
petitioners, the Respondent sent a notice for a fine
of 10,00,000/-
8. It is further important to consider the fact that the
Petitioner adheres with all the requirements asked
by the authority from time to time without any
delay.
9. It is submitted that the respondent is highly
arbitrary, illegal, and issued with a predetermined
mind to settle individual grudges of one of the
officers.
10. The Petitioners having no other alternative and
efficacious remedy have approached this Hon’ble
Court under Article 32 of the Constitution of India.
The petitioners have not filed any other petition on
the same cause of action either itself or through
anybody else. It is also totally against the public
interest and the fundamental rights of the Petitioner.
Hence the Petitioner is filing this petition on the
following amongst other grounds.
GROUNDS
(i) Because the instrumentality of the respondent is
expected to act in the most fair, reasonable,
and transparent manner. But this action of the
Respondent of not clearly goes to show their
high-handed and arbitrary attitude towards the
Petitioner.
(ii) The Respondent is well aware of the fact that the.
Hence in the interest of the petitioner, the
decision needs to be reviewed.
(iii) Because the action of the respondent by the notice
coercing highly illegal and arbitrary.
(iv) Because it is important to consider that the
Respondent Board has not only been acting in a
high-handed, and reckless manner but also in a
very negligent manner which is very evident
from the fact that the Respondent Board has
failed to respond to the various grounds. This
goes to show the attitude of the Respondent
towards their primary duty.
(v) Because the facts in the present matter reveal that
the decision taken by the Respondent violates
the fundamental rights under Articles 14 & 21
of the Constitution of India.
(vi) Because the action of the Respondent Board is
illegal on grounds of non-application of mind,
arbitrariness, unreasonableness and for the fact
that it has taken into account irrelevant
considerations and omitted relevant
considerations and is further illegal and
violative of the rules.
PRAYER:
Therefore, on the facts and in the circumstances of the
case it is most humbly and respectfully prayed that this
Hon’ble Court may graciously be pleased to:
A) issue a writ of mandamus or any other
appropriate writ, order, or direction to quash and
set aside the order/notice issued by the
Respondent,
B) issue a writ of mandamus or any other
appropriate writ, order, or direction to the
Respondent not to proceed with any further
actions pursuant to the aforesaid impugned
order/notices.
C) pass such further or other orders which this
Hon'ble Court may deem fit and proper in the
facts and circumstances of the case in the
interest of justice.
PETITIONERS
THROUGH
Sujata kumari
