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TMI Blog2018 (3) TMI 1043X X X X Extracts X X X X X X X X Extracts X X X X ..... is assessed to tax for the assessment year 2000-01 by order dated 12.07.2006. 5. It is not in dispute that the petitioner paid the tax even before the assessment order. However, the Assessing Officer imposed penalty on the petitioner under Section 18(3) of the said Act. This assessment order was put to challenge by the petitioner by filing appeal before the Appellate Assistant Commissioner (CT), Commercial Taxes Department, Puducherry in Appeal No.6/PGST/2010-11/AAC. 6. The Appellate Authority, while confirming the orders passed by the Assessing Officer, noted that the petitioner had paid the entire tax as per the assessment order and that the dealer has accepted in writing to pay to Government the tax due as per the notice of the Assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent is empowered to withhold the C Form declarations, as the provisions of the Puducherry Value Added Tax Act provided for the same. When identical relief was sought for in a batch of cases, which were ultimately decided by the Hon'ble Division Bench in the case of M.Amirtham Petroleum Agency Vs. Additional DCTO-IW, Puducherry [W.P.No.15804 of 2014 etc. cases dated 07.4.2016], the Hon'ble Division Bench of this Court upheld the power of the respondent to withhold the C Form declarations in respect of the defaulting dealer and the State of Puducherry is empowered to adopt different modes for recovery of tax and penalty and one such mode was to withhold the C Form declarations, which has a statutory backing in the light of Sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rm declarations, when the petitioner is entitled to C Form declaration to the tune of Rs. 1,40,44,508/- and when, admittedly, the penalty demanded is Rs. 97,65,418/-, the issue pertaining to which is pending consideration before the Appellate Tribunal. Therefore, unless and until the Appellate Tribunal takes a decision on the appeal petitions, the correctness of the levy of penalty cannot be said to have attained finality. 10. In the light of the above, the writ petition is disposed of by directing the respondent to release the C Form declarations, to which, the petitioner is eligible. Simultaneously, there will be a direction to the Puducherry Value Added Tax Act Appellate Tribunal, Puducherry to take up for hearing the stay petitions i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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