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2022 (4) TMI 1356 - HC - VAT and Sales TaxRecovery of dues of the bank as well as the commercial tax authority - section 33 (2) of the VAT Act, 2002 - HELD THAT:- Since the matter remained pending for almost a period of 9 years before this Court, it is deemed proper to direct the petitioner as well as respondent no.3 herein to move an application under section 33 (2) of the VAT Act, 2002 before the Commissioner, Commercial Tax taking all possible grounds including ground and objection to their respective rival claims. The petitioner/bank shall also have liberty to raise the objections as regards the right of the respondent no.3 to deposit the commercial tax dues. On such application being filed by the petitioner as well as respondent no.3, Additional Commissioner, Commercial Tax, Indore i.e. respondent no.2 herein shall consider and decide both the applications of the petitioner and respondent no.3 respectively within a period of three months without being influenced by its earlier order dated 31/10/2012 which is contained in Annexure P/4 to the writ petition. The writ petition stands disposed of.
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