9911796707
TMI Blog2010 (9) TMI 960X X X X Extracts X X X X X X X X Extracts X X X X ..... am, learned counsel, appearing on behalf of the respondents. Petitioner No. 1 stands registered, as a dealer, under the Tripura Value Added Tax Act, 2004 (in short, the TVAT Act ). The memorandum, dated October 23, 2009, issued by the Commissioner of Taxes, Government of Tripura, provided that each brick kiln owner will pay Rs. 3,63,825, as tax, for the financial year 2009-10, in four instalme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts have refused to issue form XXVI after the said 16 numbers of form XXVI had been issued to the petitioner. Aggrieved by the fact that the requisite number of form XXVI in terms of the memorandum, dated October 23, 2009, were not being issued to the petitioner, the petitioner has impugned the said action of the respondents by filing this writ petition seeking to invoke this court s extraordinary ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s liable to pay tax, no taxable liability can be imposed on him. In the case at hand, petitioner No. 1 is, admittedly, an entity, independent of the fact as to who its partner is. When petitioner No. 1 has no taxable liability, form No. XXVI could not have been refused to be issued in terms of the memorandum, dated October 23, 2009. For the taxable liability, which M/s. Manu Brick Industries, may ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... payment of taxable liabilities, if any, of M/s. Manu Brick Industries provided there is no other legal impediment in issuing form No. XXVI to petitioner No. 1. As far as the taxable liability of M/s. Manu Brick Industries is concerned, it may be pointed out that M/s. Manu Brick Industries had impugned the application of the said memorandum to M/s. Manu Brick Industries in a writ petition made unde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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