The Sales Tax Practitioner & Anr … Petitioners
Vs
The State of Maharashtra & Anr … Respondents

Mr. R. Dada, Senior Advocate with V. S. Nankani
P. C. Joshi and Mr. Badhekar for the Petitioners
Mr. K. R. Belose, Officiating G. P. with Ms .M. Kajale
A. G. P . for the Respondent.

1. Heard the learned Senior Counsel for the Petitioners and the learned Government Pleader for the Respondents. The learned Government Pleader submits that the Respondents have filed their affidavit-in-reply in the Office yesterday. The same is not found in the original record. The learned Senior Counsel for the Petitioners brought to our notice that the Respondent Commissioner of Sales Tax, by his order dated 18th October 2006 had extended the time with regard to filing of Form 704 in respect of the year 2005-2006 upto 31st January 2007, Since the Petition has already been admitted and the hearing has been expedited, the Petition has to be finally heard and also having regard to the reasons in Trade Circular No.6T of 2007 dated 15th January, 2007. issued by the Respondents we are inclined to direct the Commissioner of Sales Tax to extend the time for filing the aforesaid Form 704 for the year 2005-2006 upto 31st March, 2007. Under the aforesaid facts and circumstances, the Commissioner of Sale Tax shall issue a Circular extending the date upto 31st March, 2007 for filling the aforesaid Form 704.

2. place the above Petition peremptorily for final hearing on 23rd, February 2007. In view of the fact that the vires of Section 61 of he Maharashtra Value Added Tax, 2002 has been challenged. Notice to the Advocate General of Maharashtra is made returnable on 23rd February, 2007. The learned Senior Counsel for the Petitioners state that the Petitioners are not desirous of amending the Petition at this stage.

(DR. S. RADHAKRISHNAN, J.)

(J. P. DEVADJHAR, J.)