TMI Blog2015 (4) TMI 126X X X X Extracts X X X X X X X X Extracts X X X X ..... d hereunder. - interim Stay granted subject to conditions. - WP (T) No.1156 of 2014, W P (T) No.1157 of 2014, WP (T) No.1159 of 2014 - - - Dated:- 25-3-2015 - R. Banumathi, CJ And Chandrashekhar,JJ. For the Appellants : M/s Binod Poddar, Sr. Adv. Darshana Poddar, Piyush Poddar, Anupam Anand, Adv. For the Respondents : M/s Rajesh Shankar, GA, Lukesh Kumar Kumar Sundaram, JC JUDGMENT Since a common garnishee order dated 06.03.2014 has been issued and is under challenge in all the writ petitions, these three writ petitions are heard together. W.P.(T) No. 1156 of 2014 (F. Y. 2008-09) 2. In this writ petition the petitioner initially sought quashing of the garnishee order issued by the Deputy Commissioner of Commercial Taxes, Tenughat Circle, Phusro, Bokaro under Section 46 of the Jharkhand Value Added Tax Act, 2005 contained in Memo No. 125 dated 20.02.2014 in and by which the Deputy Commissioner of Commercial Taxes has directed the Chief Engineer, Bokaro Thermal Power Station, Bokaro Thermal, District Bokaro to pay a sum of ₹ 1,50,00,000/- (Rupees One Crore Fifty Lacs) which includes an amount of ₹ 21,21,016/- for the period involved in thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax due and/or penalty imposed or interest payable under the Jharkhand Value Added Tax Act, 2005 from the bank account of the petitioner. Being aggrieved by the said garnishee order, petitioner has filed this writ petition. W.P.(T) No. 1157 of 2014 (F. Y. 2011-12) 7. In this writ petition the petitioner initially sought quashing of the garnishee order issued by the Deputy Commissioner of Commercial Taxes, Tenughat Circle, Phusro, Bokaro under Section 46 of the Jharkhand Value Added Tax Act, 2005 contained in Memo No.125 dated 20.02.2014 in and by which the Deputy Commissioner of Commercial Taxes has directed the Chief Engineer, Bokaro Thermal Power Station, Bokaro Thermal, District Bokaro to pay a sum of ₹ 1,50,00,000/- (Rupees One Crore Fifty Lacs) which includes an amount of ₹ 16,24,231/- for the period involved in this writ petition i.e. for the period 2011-12 and also restraining the respondent Nos.1 to 4 from realizing any amount from the petitioner pursuant to the above garnishee order dated 20.02.2014. 8. On 18.12.2013 the petitioner filed first revised Annual Return for the year 201112 and the Respondent No. 2 issued notice No.1610 dated 09.08.2012 fixin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the period involved in this writ petition i.e. for the period 200910 and also restraining the respondent Nos.1 to 4 from realizing any amount from the petitioner pursuant to the above garnishee order dated 20.02.2014. 12. The Assessing Officer, after completing the assessment, passed assessment order dated 28.02.2013 and served demand notice being No.7301 dated 28.02.2013 for the tax amount of ₹ 4,69,26,598/-. Being aggrieved by and dissatisfied with the said assessment order dated 28.02.2013, the petitioner has filed a revision petition on 29.11.2013 along with stay petition before the respondent No.1 which is still pending. The petitioner has also supplemented the aforesaid revision petition on 22.01.2014 by filing supplementary revision petition along with a supplementary stay petition. 13. The grievance of the petitioner is that even when the revision petition and also the stay petition are pending before the first respondent, the second respondent issued a garnishee order dated 29.11.2013 to respondent No. 5 - State Bank of India, Bokaro Thermal Branch and realized an amount of ₹ 25,00,000/- (Rupees Twenty Five Lacs). Again the second respondent issued garn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... undertaking, and because of the garnishee order, the petitioner is not in a position to make day to day payment of salary, statutory liability and other legal obligations due to such coercive recovery by attachment/garnishee of the account of DVC. The learned Senior Counsel therefore submits that the garnishee order issued to DVC may be quashed or may be kept in abeyance and in the meantime, the Commissioner may be directed to dispose of the pending revision petition. 18. The learned counsel for the State of Jharkhand Mr. Rajesh Shankar submitted that insofar as W.P.(T) No. 1156 of 2014 (F. Y. 2008-09) and W.P.(T) No. 1159 of 2014 (F. Y. 2009-10), the revision petitions filed before the Commissioner of Commercial Taxes were already disposed of and the revision petition pertaining to the financial year 2011-12 [W.P.(T) 1157 of 2014] is only pending before the Commissioner. The learned counsel further submitted that since the revision petitions have already been disposed of/one revision is pending, the writ petitions filed challenging the garnishee order are not maintainable and liable to be dismissed. 19. The learned Senior Counsel submits that the petitioner has no knowledge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the contentions of the petitioner as well as the revenue. (ii) We direct Damodar Valley Corporation to release the abovesaid installments from out of the amount payable to the petitioner - BHEL to the respondent no. 2 - Deputy Commissioner of Commercial Taxes, Tenughat Circle, Tenughat, PO PS Phusro, District Bokaro within the time schedule as indicated above. (iii) It is further directed that the petitioner shall pursue the revision petition and as stated by the learned Senior Counsel, the petitioner shall not take any adjournment and shall cooperate in the pending revision proceeding. (iv) The Commissioner of Commercial Taxes shall consider the revision petition and dispose of the same after affording sufficient opportunity of hearing, at an early date, preferably within a period of 3 months from the date of receipt of the copy of this order. (v) Insofar as the revision petition for the financial year 2008-09 and 2009-10 which are said to have been disposed of by the Commissioner, Commercial Taxes, the petitioner to work out the statutory remedy available to it in accordance with law within four weeks from today by filing necessary application before the compete ..... X X X X Extracts X X X X X X X X Extracts X X X X
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