TMI Blog2011 (9) TMI 773X X X X Extracts X X X X X X X X Extracts X X X X ..... re that it is followed both in letter and spirit by the officers of the Commercial Tax Department. - 1295 of 2010 - - - Dated:- 13-9-2011 - R.K. Agrawal and Surendra Kumar, JJ. REPRESENTED BY : Shri Krishna Agrawal, Counsel, for the Petitioner Shri N. Siddharth, CSC, for the Respondent. [Order]. By means of the present writ petition the petitioner seeks a writ, order or direction in the nature of certiorari quashing the order of attachment of bank account dated 28th August, 2010 passed by the Assistant Collector (Recovery), Grade-1, Commercial Tax Department, Ghaziabad, respondent no. 4, filed as Annexure No. 6 to the writ petition and also a writ of mandamus directing the respondent authorities to refund the amount of R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner preferred an appeal before the Additional Commissioner (Appeals) along with an application for stay. The Additional Commissioner (Appeals) was pleased to grant stay of 60% of the disputed amount of tax whereupon the petitioner took the matter further in appeal before the Trade Tax Tribunal, Ghaziabad. The Tribunal vide order dated 1st February, 2010 granted 80% stay of the disputed amount of tax for four months or till the disposal of appeal whichever was earlier. The Tribunal vide order dated 2nd August, 2010 extended the stay order till disposal of appeal. The Additional Commissioner (Appeals) vide order dated 28th August, 2010 had rejected the petitioner s appeal. On 28th August, 2010 itself the Assistant Collector (Recov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... against the petitioner which is a reputed company. The petitioner preferred regular appeal. During the pendency of the appeal realization was stayed partially by the first appellate authority and partially by the Tribunal. The appeal was dismissed by the first appellate authority i.e. Addl. Commissioner (Appeals) on 26-8-2010 which was a Saturday. Even before the copy of the appellate order could be served upon the petitioner, departmental authorities prepared the recovery notice on 28-8-2010 itself and presented it to the petitioner s banker on 30-8-2010 which was the next working day, (29-8-2010 being a Sunday). The petitioner came to know about the recovery and dismissal of the appeal from the Bank authorities where after it was served ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anding Counsel produced a copy of the draft circular which the Commercial Tax Department proposes to issue. Sri Kesarwani, learned Standing Counsel submitted that the proposed circular has been approved by the State Government as also by the Law Department but it shall be issued only after this Court approves the same. The Court has perused the proposed Circular dated 9th September, 2011 and finds that by the said circular the authorities have been directed to grant at least 10 days, time after the dismissal of the appeal for taking appropriate steps for filing second appeal or revision and to obtain stay from a competent authority or a court of law and the demand created pursuant to the assessment order in appeal would be pressed only afte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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