2017 (1) TMI 66 - HC - VAT and Sales Tax

Detention of trucks - outstanding dues - interest - Held that - present Special Civil Application is disposed of by permitting / allowing the petitioner to pay the balance amount of ₹ 41,57,317/with statutory interest at the rate of 18% per annum in four equal monthly installments commencing from December 2016 and the first installment shall be paid on or before 15.12.2016. In any case as agreed and undertaken, the entire amount of ₹ 41,57,317/along with statutory interest at the rate of 18% shall be paid and cleared on or before 31.03.2017 but in four equal monthly installments - application disposed off.

Summary

Issues:
1. Petition for writ of certiorari and mandamus.
2. Grant of benefit of installments for undisputed dues.
3. Extension of stay orders.
4. Legality of preaudit of first appeal orders.
5. Finalization of first appeal order.
6. Detention and seizure of vehicles/goods at checkposts.
7. Stay of coercive recovery.
8. Ex parte ad interim relief.

Analysis:
1. The petitioner filed a petition under Article 226 seeking a writ of certiorari to quash the order passed by the Additional Commissioner of Commercial Tax. Additionally, the petitioner requested a writ of mandamus directing the authorities to grant the benefit of installments for undisputed dues. The court considered the submissions and disposed of the application by allowing the petitioner to pay the balance amount in four equal monthly installments with statutory interest.

2. The petitioner sought relief for the grant of installments in respect of undisputed dues for a specific period. The petitioner's advocate prayed for four equal monthly installments with an undertaking filed to pay the amount with statutory interest at the rate of 18%. The court, after considering the submissions, permitted the petitioner to pay the balance amount in installments, ensuring full payment by a specified date.

3. The petitioner requested the court to direct the Deputy Commissioner of Commercial Tax to extend stay orders without further predeposit till the final disposal of first appeals. However, the judgment does not explicitly address this issue, focusing primarily on the payment of dues in installments.

4. The petitioner challenged the legality of the preaudit procedure of first appeal orders as being without authority of law. The judgment does not provide a specific ruling on this issue, as the court primarily focused on the payment terms for the outstanding amount.

5. The petitioner sought direction for finalizing the first appeal order for a specific year in line with the draft order sent for preaudit. The judgment does not elaborate on the resolution of this issue, as the court mainly dealt with the payment schedule for the outstanding dues.

6. The petitioner raised concerns regarding the detention and seizure of vehicles and goods at checkposts based on outstanding dues against dealers, arguing that it was unconstitutional and illegal. The judgment does not explicitly address this issue in detail, focusing more on the payment arrangements for the outstanding amount.

7. The petitioner requested a stay on coercive recovery of dues, which was granted by the court pending notice, admission, and final hearing of the petition. The judgment reflects the court's decision to allow the payment of outstanding dues in installments, ensuring full settlement by a specified date.

8. The petitioner sought ex parte ad interim relief, which was requested to be granted. However, the judgment does not provide specific details on the granting of this relief, as the main focus was on the payment terms for the outstanding amount.

In conclusion, the judgment primarily addresses the petitioner's request for payment of outstanding dues in installments with statutory interest, ensuring full settlement by a specified date, while other issues raised in the petition are not extensively discussed in the judgment.