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TMI Blog2006 (11) TMI 324X X X X Extracts X X X X X X X X Extracts X X X X ..... w of the aforesaid factual position, we direct that the Corporation should deposit the amounts which have not yet been deposited in respect of amounts deducted at source as tax. The deposit shall be made within one month from today. - Civil Appeal No. 4912 of 2006 - - - Dated:- 13-11-2006 - ARIJIT PASAYAT AND LOKESHWAR PANTA JJ. D. Dave, Senior Advocate (Rana Mukherjee, Siddarth Gautham and Goodwill Indeevar, Advocates, with him) for the appellant. R. Sunderavardhan, Senior Advocate (Manoj Saxena, Rajni Kr. Singh, Rahul Shukla, T.V. George and Mrs. D. Bhararthi Reddy, Advocates, with him) for the respondents. -------------------------------------------------- The judgment of the court was delivered by ARIJITT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s tax payable. The appellant brought it to the notice of the Corporation that by letter dated July 7, 1999 in view of the circular issued by the Commissioner of Commercial Taxes (in short, "the Commissioner") in terms of section 42-A of the Act, it was the responsibility of the Corporation to discharge the sales tax liability under the Act and the CST Act. A circular had been issued by the Commissioner directing all the Deputy Commissioners to implement the instructions issued in respect of payments made in the Adarna Scheme. The Corporation in terms of circular had deposited Rs. 5,50,089 which is a part of the amount deducted at source. The balance amount undisputedly is Rs. 10,44,396. The sales tax authorities wanted to recover the said a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ccept the position that whatever has been deducted at source has to be deposited with the Commercial Tax Department, the appellant is being asked to pay the amount again. Nobody disputes that the Corporation was required to deduct the amount and to deposit it. In fact, the dispute on which the Corporation placed reliance has nothing to do with the question of deposit of amounts which has been deducted at source. The State Government accepts that the Deputy Commissioner had issued communication in question acting on behalf of the Commissioner and it is a circular by the Commissioner. It has also accepted that the Corporation is to deposit amounts which it has deducted at source. Learned counsel for respondents 1 and 2 submitted that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ering letter. A certificate of the deduction may also be issued to the individual suppliers. In respect of suppliers who are already registered in this State other than in Punjagutta Circle, such crossed cheques may be issued in favour of the concerned C. T. O. in the State and sent by registered post to that C. T. O.". The stand of the Corporation that it has raised the dispute about the amounts payable is really unconnected with the issue under consideration. Undisputedly, since the amounts have been deducted at source from the amounts paid to the appellant for supply of articles, the Corporation had to deposit the amounts. In the circular of the Deputy Commissioner as quoted above, it has been learly stated that the tax is to be dedu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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