TMI Blog2020 (6) TMI 275X X X X Extracts X X X X X X X X Extracts X X X X ..... s fixed date on 07.07.2020 for consideration of admission, till that day, no coercive action shall be taken against the petitioner on the basis of the assessment order of the dated 17.01.2020 for the assessment years of 2016-17 and 2017-18. In addition thereto, the direction of the Commissioner of Taxes to the respondent No.5 to deduct the amount i.e. the assessed tax and penalty from his bill as reflected in the communication dated 15.05.2020 (annexure-2 to the writ petition), shall remain suspended till the decision in the revision petition. Petition disposed off. - WP(C) 316 of 2020 - - - Dated:- 5-6-2020 - Mr. Justice S. Talapatra Hon ble Mr. Justice S.G. Chattopadhyay For the Petitioner(s) : Mr. B. N. Majumder, Adv. Fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of the assessment order dated 17.05.2020 which inter alia reads as follows: 4. From the revision petition it would be emerged that the during the year of assessment 2016-17, the petitioner has already paid excess amount of ₹ 63,67,101.89 and as such the petitioner in not required to pay the statutory deposit for presentation of this Revision Petition before this Revisional Authority in terms of Section 17(2)(sic) of the TVAT Act. [5] Initially Mr. Majumder, learned counsel has submitted that the Revisional Authority has not passed any order even not fixed any date for hearing and as such the petitioner has approached this court for interim protection from the operation of the said assessment order dated 17.01.2020. [6] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and subject to the provisions of this Act, may pass such orders thereon, not being an order prejudicial to the dealer or the transporter, as he thinks fit; Provided that no petition for revision by a dealer or a transporter shall be admitted by the Commissioner unless at least fifty percent of the amount of tax assessed, or as the case may be, fifty percent of the amount of penalty levied, has been paid by the dealer or the transporter where the order against which revision is filed relates to assessment of tax or imposition of penalty. [7] Mr. Majumder, learned counsel has submitted that in Para 4 of the stay petition, categorical assertion has been made by the petitioner of payment of excess amount to the extent of ₹ 63,6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rit petition), shall remain suspended till the decision in the revision petition. [10] It is made further clear that on that day the prayer for staying the assessment order made by the petitioner be considered along with by the revisional authority in accordance with law. [11] In terms of the above, this writ petition stands disposed of. However, the petitioner shall be at liberty to take recourse appropriately in accordance with law, if aggrieved by the order of the revisional authority. [12] The petitioner is given further liberty to file an appropriate application showing the account of excess amount paid to the Commissioner of Taxes, so that the said amount can be adjusted against the requisite payment in terms of the proviso t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
