TMI Blog1998 (3) TMI 674X X X X Extracts X X X X X X X X Extracts X X X X ..... llahabad Bank, 7, Red Cross Place Branch, Calcutta (proforma respondent No. 2), the applicants came to know that the accounts held by them with that Bank had also been similarly attached on the same date. Such attachments of bank accounts have allegedly stalled business transactions of the applicants. The order of assessment is challenged, inter alia, as unjustified and bad in law for want of reasonable opportunity. The attachments of the bank accounts are also challenged as invalid and otiose, because it was done during pendency of the stay application. Though in the application (paragraph 22) the actions of the respondents are said to be violative of articles 14, 19(1)(g) and 265 of the Constitution of India, no submission was made at the time of hearing in respect of alleged violation of articles 19(1)(g) and 265. 2.. Application was finally heard without exchange of affidavits, because both the parties wanted to argue the matter and none of them wanted time for filing affidavit-in-opposition or affidavit-inreply. 3.. The applicants have challenged the order of assessment dated January 16, 1998 and also attachment of the bank accounts effected on March 12, 1998. 4.. The le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of assessment: "But the dealer did not mention the sale of imported sugar and also did not pay the sales tax 4 per cent arising out of the sale of imported sugar in West Bengal. That the dealer evaded payment of sales tax is evident from the enquiry report by the I.C.T./P.S. countersigned by one of the directors of M/s. Prime Impex Ltd. (Enclosure: A), in which the dealer disclosed that they have made sales of imported sugar in September 1997 and October 1997. As a matter of fact, this office is in possession of information regarding sale of imported sugar by the dealer in the following manner........." As regards the third point, the State Representatives contended that this Tribunal may not go into that question of fact which should be considered by the appellate authority. 6.. In the grounds of appeal (in connection with the appeal filed before the appropriate authority) the following contention has been made by the company: "Your petitioners submit that his representative has appeared with an adjournment petition from his advocate, as the advocate himself has been prevented by sufficient reason to appear on the date of hearing, i.e., January 16, 1998. But the learned a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal Act, 1987 (see the case of L. Chandra Kumar [1997] 105 STC 618 (SC); AIR 1997 SC 1125), this Tribunal will not ordinarily go into such a question of fact which has not yet been considered by statutory, appellate and revisional authorities under the 1994 Act. Thus, all the contentions of Mr. Bhattacharyya are not accepted. 9.. As regards attachment of bank accounts, the dates are undisputed and relevant. The assessment was made on January 16, 1998. The notice of demand was issued on February 2, 1998 by fixing March 10, 1998 for payment of the assessed dues, and March 11, 1998 for production of receipt in proof of payment. According to section 47, a notice of demand of assessed dues should be served on a dealer by specifying a date for payment, and such date should be so specified that ordinarily it will be not less than thirty days from the date of service of such notice. In this case, it has been claimed in course of arguments by learned State Representatives that the notice of demand was served on the company fully in compliance of section 47. That fact is undisputed. Mr. M.L. Bhattacharyya, applicants' counsel, did not submit at all that the time allowed for payment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... intimation given to respondent No. 1 about filing thereof. The allegation that the orders of attachment were issued or served after intimation given to respondent No. 1 about filing of appeal and stay application is without substance. Mr. Bhattacharyya argued that if an appeal and stay application are pending, in course of pendency thereof no coercive measure should be taken for recovery of the assessed amount. In this respect, he relied on Dwarka Minerals and Chemicals (P) Ltd. v. C.C.E. (Appeals), Chandigarh (1997) 93 ELT 330 (P H). In that case where the question was of recovery of Central excise dues, an appeal and application for stay had already been filed by the assessee. Thereafter the authorities threatened to take coercive measures for recovery of the demand. The assessee filed a writ petition before the Punjab and Haryana High Court. It was held that the application for stay ought to have been disposed of expeditiously and the Revenue authorities were directed not to take coercive steps for recovery of the demand. Therefore, in that case, the facts were different and the High Court in its writ jurisdiction under article 226 of the Constitution gave the direction as ment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hemicals (P) Ltd. v. C.C.E. (Appeals), Chandigarh], (1997) 94 ELT 59 (Raj) [K.T. Building Materials Pvt. Ltd. v. Commissioner (A), Central Excise and Customs] and (1977) 10 STA 27 (Sitaram Sreegopal v. C.T.O., China Bazar Charge), it will appear that the different High Courts while dealing with this question did not lay down any principle of law that recovery of tax by coercive measure is legally barred during pendency of either statutory appeal or revision or application for stay. What the High Courts did was to grant discretionary relief to the assessees by staying such recovery of assessed dues during pendency of stay applications. This was done obviously in the exercise of the extra-ordinary discretionary power under article 226 of the Constitution of India. Though not referred to before us, we may also refer to Shriram Refrigeration Industries Ltd. [1994] 95 STC 488 (SC). There, the case of the petitioners before the Supreme Court was that they had paid local sales tax in various States under the respective sales tax laws, but yet they were being called upon to pay Central sales tax on the very same transactions and that was causing great hardship. In those circumstances, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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