9911796707
TMI Blog2024 (10) TMI 935X X X X Extracts X X X X X X X X Extracts X X X X ..... us, at the morning time with due intimation and notice to the learned Government Pleader for Commercial Tax appearing for the Respondents. 2. The order of the Hon'ble Apex Court dated 26.02.2024 reads as under: "We are informed across the Bar that the properties subject matter of this Writ Petition is put to auction on 29th February, 2024. We permit the petitioner to mention I.A. No. 2/2023 before the Roster Bench of the High Court for immediate listing. We are sure that once it is pointed out to the Roster Bench that the auction is schedule for 29th February, 2024, the Roster Bench will give necessary priority to the hearing of the said Application." 3. I.A. No. 2 of 2023 is an application for modification/relaxation of the conditio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ended by the petitioner that the entire amounts received by it include wages paid, ESI and EPF contributions cannot be included as a part of the taxable turnover. The Assessing Officer appears to have rejected this contention on which the petitioner approached the High Court. This Court notices that the High Court has relegated the matter to the Assessing Officer who is required to look into the matter afresh. Since the matter is at large, there is no ground for interference. However, all contentions of the petitioner; including substantiation of its objections are kept open. The Assessing Officer shall deal with the merits of those objections while passing the reasoned order. It is submitted on behalf of the petitioner that more than ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paid. So the petitioner has paid more than 50%.
10. The amount of Rs. 31,08,18,919/- already deposited by the petitioner, is not a deposit after the judgment dated 24.03.2023 or in pursuance thereof. This amount is already adjusted in the Assessment Order itself. It is the 50% of the remaining tax component under the order impugned in Writ Petition that was directed to be deposited. A perusal of para 11 of the judgment dated 24.03.2023, makes it very clear that the petitioner was directed to deposit 50% of the tax component of Rs. 23,79,26,090/-. In the judgment, specific amount has been mentioned of which 50% was directed to be deposited, the order is very clear.
11. Accordingly, I.A.No.2 of 2023 is rejected. X X X X Extracts X X X X X X X X Extracts X X X X
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