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2015 (3) TMI 696 - BOMBAY HIGH COURTLevy of surcharge - whether if tax is not leviable, could the Revenue recover a surcharge and which is stated to be nothing but a levy on the tax as claimed. - Held that:- In the given facts and peculiar to this public sector unit, the Tribunal would have been justified in granting an unconditional stay of recovery of taxes/surcharge pending the disposal of the Revision Applications and Appeals, but by calling upon the Petitioner to furnish an undertaking that in the event the final orders are adverse to them, subject to their legal rights, they would deposit the sums as demanded and confirmed by the Revisional/Appellate Authority. - Writ Petition is disposed of by substituting the order and direction of the Appellate/Revisional Court and instead of deposit of monetary sums in terms of the operative order, there would be an unconditional stay of recovery of the taxes pending the disposal of the Second Appeals and Revision Applications. However, the Petitioner shall give an undertaking to this Court that in the event the final orders are adverse to their interest and the demands are confirmed either fully or in part, then, they would deposit, subject to their rights, the sum together with interest, surcharge, if any, within a period of 12 weeks from the date of communication of the order. Upon such an undertaking being filed within a period of 15 days from today in this Court, there shall be stay of the recovery in terms of our directions above. - The Revisional and Appellate Authority also shall endeavor to dispose of the Appeals expeditiously and if the Petitioner does not cooperate with the Tribunal in that regard, it would be open for the Tribunal to issue appropriate direction including making a report to this Court. It would be open for the Revenue to bring to this Court's notice any tactics, which may be adopted to stall the proceedings or to delay the disposal of the Revision Applications and Second Appeals, before the Tribunal. These additional directions are issued because of the apprehension of Mr. Sharma that in other matters when coercive steps were initiated, no recovery was possible. - Petition disposed of.
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