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2019 (4) TMI 1813 - HC - VAT and Sales TaxValidity of notice issued by the Assessing authority in purported exercise of powers vested under Section 47 of the Bihar Value Added Tax Act, 2005 - direction to Bank concerned to remit the amount mentioned in the notice in the Government treasury - HELD THAT:- The scheme of recovery of tax provided under Section 39 of 'the Act' is a normal course available to a prescribed authority for recovery of tax, interest and penalty which remains unpaid by the dealer. In addition to the normal course of recovery, the legislature has vested the prescribed authority with powers to resort to special mode of recovery of tax and other liabilities under Section 47 of 'the Act' in which case, a notice is issued to any person from whom any money is due or may become due to be paid to the dealer and/ or to any other person who holds or may hold any money for or on account of the dealer to pay into the Government treasury, the amount mentioned in the notice within the time specified in the notice. Where the legislature provides for a scheme of recovery of tax, interest and penalty under Section 39 of 'the Act' and alongside vests the prescribed authority a power to resort to a special mode of recovery in the manner provided under Section 47 of 'the Act' then unless there are reasons available with the prescribed authority for resorting to a special mode of recovery under Section 47 of 'the Act', it cannot be resorted to in a routine manner merely because it conveniences a speedy recovery during the closure stages of a financial year - The creatures under a statute are bound by the statutory prescriptions and in case a statute while providing for the normal course of recovery, also lays down the provision for special mode of recovery, then, unless, there are reasons reserved with the prescribed authority for resorting to the special mode of recovery, it has not to be resorted to in a routine manner. It becomes only a completion of formality to quash the impugned attachment notices issued by the prescribed authority under Section 47 of 'the Act' and accordingly the notices impugned are set aside. Petition allowed.
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