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2016 (3) TMI 768 - HC - VAT and Sales TaxReturn of cheque of 12 lacs collected at the time of inspection - Difference in VAT paid and to be paid - Held that:- the Court is not satisfied with the wording of the circular F. No. 7(3)/L&J/Circular/2016/270 dated 11th March 2016. It still leaves it open to VAT Authorities to collect tax either through the e-payment mode or the physical offline mode at the time of conducting a survey or an inspection of the business premises of a dealer. It is noted that despite the order of this court in the several cases that no dealer would be coerced by the officers of the DT&T to make payment of any amount either towards alleged tax dues or otherwise either by cheque or cash at the time of a survey or inspection or any other proceeding including proceedings under Section 60 of the DVAT Act, the department is doing so which is very disappointing. The Court expected a categorical instruction to be issued by the Commissioner, Trade & Taxes (CTT). Therefore, the directions are again issued to the CTT to comply by himself and would not be delegate this task to any other officer including any Special Commissioner who may be otherwise authorised to do so. - Petition disposed of
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