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2014 (2) TMI 1146 - MEGHALAYA HIGH COURTRefusal to adjust the additional security/penalty/composition money collected at the check-gate on excess load of coal or limestone in all the pending and future assessment - Held that:- what is not answered by the respondents is that how additional security paid by the dealers at the check-posts in respect of excess coal loaded/transported can be left accounted. It is admitted fact that the additional security as mentioned above is realized by the tax authorities at the check-posts. This court is of the considered view that if the dealer is made to pay the entire tax and penalty as per assessment finally made, if the security is not adjusted, the same is either liable to be refunded or to be carried forward for the next assessment year. - writ petition is deserved to be disposed of with the observation that if the assessee is made to pay separately entire tax/penalty/composition money in terms of the final assessment without adjusting the additional security paid by the petitioner at the check-post on the excess load of coal, such security shall be refundable to the concerned dealer under section 9(2) of the CST Act, 1956 as amended by Act 61 of 1972 read with section 49 of the Meghalaya Value Added Tax Act, 2003. - Writ disposed of.
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