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2022 (5) TMI 293 - HC - VAT and Sales TaxAttachment Order - whether on 02.08.2018 as claimed by the petitioner, the reply had been given treating the earlier orders as a show cause notice as directed as a condition by the learned Judge in the earlier round of litigation or not? - HELD THAT:- Even though vehemently contended by the learned counsel appearing for the petitioner that, on 02.08.2018 reply had been given, it appears that the said reply whether had been given or not cannot be concluded now as there is no proof to that effect. In view of the stand taken by the Revenue that, no such reply had been given, this Court has to consider that no such reply had been filed by the petitioner in time - If the second condition is not complied with, then as per the orders of this Court in the earlier order referred to above dated 19.06.2018, the Revenue is not precluded from proceeding to recover the money. Therefore, the present order of attachment, which is impugned herein has been passed - this Court feels that, there can be no procedural irregularity on the part of the Revenue in passing the impugned order. Tax demand or due with penalty - HELD THAT:- It comes about Rs.51,32,799/-, out of which, according to the petitioner counsel, a sum of Rs.8,99,352/- is on a different foot, where entry tax demand has been made, that assessment order also has been set aside by this Court in the earlier round of litigation, pursuant to which, no further proceedings have been issued, therefore, that demand cannot be now made without passing any order as per the direction of this Court made earlier - If the said amount of Rs.8,99,352/- is deducted from the total demand, now made it comes out about Rs.42,00,000/- and odd. This Court feels that out of this Rs.42 lakhs due i.e., tax demand + penalty, if the petitioner comes forward to pay 50% of the amount, an indulgence can be shown by this Court, under which, the matter can been remitted back to the respondent for re-consideration. The matter is remitted back to the respondent for reconsideration - petition allowed by way of remand.
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