1998 (10) TMI 522 - HC - VAT and Sales Tax

Summary

Issues:
Challenge to order for payment of additional sum for appeal admission against penalty and tax for the year 1996-97.

Analysis:
The petitioner contested the order directing payment of Rs. 55,142 for appeal admission against penalty and tax for 1996-97. The proviso to section 20 of the Tripura Sales Tax Act, 1976, allows the appellate authority to direct payment of a lesser amount for appeal admission. For the year in question, the total tax assessed was Rs. 5,17,176.16, and penalty levied was Rs. 3,10,284.24, totaling Rs. 8,27,420.40. The petitioner had already paid Rs. 4,10,280, leaving a balance of Rs. 3,430.20. The Assistant Commissioner calculated the deposit separately for tax and penalty, leading to the dispute.

The Government Advocate supported the Assistant Commissioner's order, citing correct interpretation of the Act's provisions. The petitioner's appeal was against an increased tax amount due to rejected accounts. The petitioner argued that demanding more than 50% of tax and penalty for appeal admission was unjust. The correct interpretation, per the petitioner, was to treat the balance as a deposit towards both tax and penalty, as explained in the Act.

The judgment directed the petitioner to pay the remaining Rs. 3,430.20 for appeal admission. The Assistant Commissioner was instructed to entertain, hear, and decide the appeal on its merit. Each party was to bear their respective costs. The writ petition was disposed of accordingly.