TMI Blog2020 (3) TMI 77X X X X Extracts X X X X X X X X Extracts X X X X ..... red under Section 47 of the Act. The said power has been invoked in view of the fact that the petitioner has failed to respond to the notice issued under Section 28(1) of the Act - The withdrawal of the amount in question from the bank was made prior to the order by the appellate authority whereby the matter was remanded back for passing order afresh. The issue of refund of the amount to the tune of ₹ 6,15,804/- withdrawn from the fixed deposit in the bank account of the petitioner with due interest would arise only if it is found that the amount is in excess of the amount due from the petitioner. The action of the respondent authorities of the Commercial Taxes Department in invoking the jurisdiction under Section 47 of the Act can ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e respondents to serve a notice under Section 47 of the Act for initiating special mode of recovery. However, without serving any notice under Section 47 of the Act, the respondents have withdrawn the amount in question from the fixed deposit account in recourse to Section 47 of the Act. 4. It is further submitted that an appeal was filed by the petitioner before the Joint Commissioner, Commercial Taxes (Appeal), Bhagalpur against the order passed by the Commercial Taxes Officer, Jamui, who set aside the notice of demand and remanded back the case on 15.06.2016 for passing order afresh in the light of the objection raised by the petitioner that the Assessing Officer passed the order without taking into consideration that the wine up to & ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h he was granted license from the Excise Department, Jamui for the period 2015-16. He was liable to pay tax under the Act, but he did not apply for registration. Thus, a notice under Section 28(1) of the Act was initiated against the petitioner on the basis of figure received from the Joint Commissioner, Commercial Taxes, Central I.B., Bihar, Patna which was provided by Bihar Beverage Corporation Ltd. The notice was served to the petitioner, but he neither applied for the registration nor gave any reply on the fixed date on 28.08.2015. Again, a notice dated 23.11.2015 was served to the petitioner, but he did not appear on the date fixed on 10.12.2015. Finally, a notice dated 08.01.2016 was served to the petitioner in which total VAT liabili ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that any dealer has been liable to pay tax under the Act, in respect of any period, and has willfully failed to apply for grant of certificate of registration, or having so applied, failed to furnish any particulars or information required for the purpose of Section 19; thereafter, the prescribed authority shall after giving the dealer a reasonable opportunity of being heard, assess to the best of its judgment, the amount of tax due, if any, from the dealer in respect of such period and all subsequent periods; and the prescribed authority may direct that the dealer shall pay, by way of penalty, in addition to the amount of tax so assessed, a sum of one hundred rupees for every day of the period during which the dealer failed to apply for r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mend or revoke any such notice or extend the time for making any payment in pursuance of the notice. (3) Any person making any payment in compliance with a notice issued under subsection (1) shall be deemed to have made the payment under the authority of the dealer and the receipt from the Government Treasury shall constitute a good and sufficient discharge of the liability of such person to the dealer to the extent of the amount specified in the receipt. (4) Any person discharging any liability to the dealer after service on him of the notice issued under sub-section (1) shall be personally liable to the State Government to the extent of the liability discharged or to the extent of the liability of the dealer for tax, interest and pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... without prejudice to any action that may be taken for recovery of the arrears of tax, interest and penalty, if any, due from the dealer or person. 13. In the instant case, the amount of ₹ 6,15,804/- has been realized from the account of the bank by the respondent-Commercial Taxes Department in exercise of powers conferred under Section 47 of the Act. The said power has been invoked in view of the fact that the petitioner has failed to respond to the notice issued under Section 28(1) of the Act. The withdrawal of the amount in question from the bank was made prior to the order by the appellate authority whereby the matter was remanded back for passing order afresh. The issue of refund of the amount to the tune of ₹ 6,15,8 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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