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TMI Blog2011 (7) TMI 1041X X X X Extracts X X X X X X X X Extracts X X X X ..... engal Sales Tax Act, 1994 and is directed against an order dated February 25, 2011 (Angus Jute Works of the Angus Co. Ltd. v. Jt. Commr., C.T. [2012] 53 VST 99 (WBTT)) passed by the West Bengal Taxation Tribunal in Case No. RN-568/2010 thereby dismissing the application under section 8 of the West Bengal Taxation Tribunal Act, 1987 filed by the petitioners before us challenging the order of imposition of penalty under section 76(1)(b) of the West Bengal Sales Tax Act, 1994 on rejection of the application in revision under section 81 of the West Bengal Sales Tax Act, 1994. Being dissatisfied, the dealer has come up with the present writ application. The writ petitioners as an occupier of the jute mill and the registered dealer, submitted the return for four quarter ending on March 31, 2003 with the declaration that the gross purchase of raw jute for the relevant period was to the tune of ₹ 41,97,00,192. It was also disclosed that the raw jute to the tune of ₹ 18,75,95,975.32 was purchased from outside the State of West Bengal. The Joint Commissioner, West Bengal Corporate Division, however, disbelieved the claim of the inter-State purchase of raw jute to the tune o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m ₹ 58,18,784 to ₹ 20,00,000. Being dissatisfied, the present writ application has been filed. Mr. Bhattacharjee, the learned advocate appearing on behalf of the writ petitioners, has taken a pure question of law in support of the writ application. According to Mr. Bhattacharjee, once the State Government has decided to resolve the dispute arising out of the order of assessment, which was then pending in a regular appeal, it necessarily follows that there is no scope of further proceeding with the proceedings for imposition of penalty, which is based on the finding of the assessment order, which has since been settled by the State Government. In other words, according to Mr. Bhattacharjee, the moment the dispute arising out of the original order of assessment has been resolved ending in a certificate of settlement issued under section 8(1) of the SOD Act, the said certificate should be conclusive as to the dispute to which it related and no matter covered by such certificate of settlement should be reopened in any proceeding or review or revision or in any other proceeding under the Act of 1994. Mr. Bhattacharjee, therefore, contends that, the learned Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e purpose of this section, no appeal or revision shall be deemed to have been heard only by reason of any stay order having been passed by any appellate or revisional authority in connection with such appeal or revision. 5. Application by the applicant.-(1)(a) An application for the purpose of section 4 shall be made to the designated authority by an applicant in such form, and in such manner, as may be described, on or before (the 30th day of June, 2007), or by such later date as the State Government may, by modification in Official Gazette, specify from time to time. (b) An application for the purpose of section 4A shall be made to the designated authority by an application in such form, and in such manner, as may be prescribed, on or before (the 30th day of June, 2007) or by such later date as the State Government may, by notification in the Official Gazette, specify from time to time. (2) A separate application shall be made by an applicant for different periods under each of the relevant Acts. (3) The applicant shall send a copy of the application made under sub-section (1) to the appellate authority or the revisional authority before whom the appeal or revision, a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 5: Provided further that the designated authority may, within a period of three months following the month in which the application under section 5 is made, verify the correctness of the declaration made and the amount paid on the basis of such declaration, and if the designated authority finds any discrepancy in the declaration or finds any short-payment of the amount payable for settlement, such authority shall issue a notice to the applicant asking him to rectify the discrepancy or to make payment of the amount short-paid: Provided also that, where- (a) the notice referred to in the second proviso is not issued, the provisional certificate of settlement issued to the applicant shall, on the expiry of the period referred to in the proviso, become final and the dispute in respect of which the application has been made shall be deemed to have been settled for the purpose of this Act and the relevant Act; (b) the notice referred to in the second proviso is issued, the dispute shall not be deemed to have been settled until the discrepancy, or the short-payment, mentioned in that notice is rectified or made to the satisfaction of the designated authority and the des ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made by an applicant under section 5: Provided that such authority shall proceed to decide such appeal or revision or both, as the case may be, for such period in accordance with the provisions of the relevant Act, if a certificate of settlement referred to in sub-section (1) of section 8 is refused to the applicant by an order passed by the designated authority in writing under subsection (2) of section 8. 12. Revocation of certificate of settlement.-(1) Notwithstanding anything contained in section 9 or section 10, where it appears to the designated authority that an applicant has obtained the benefit of settlement under this Act by suppressing any material information or particulars or by furnishing any incorrect or false information or particulars, such designated authority may, for reasons to be recorded in writing and after giving the applicant a reasonable opportunity of being heard, revoke the certificate of settlement issued under subsection (1) of section 8. (2) If a certificate of settlement is revoked under sub-section (1), the appeal or revision, or both, as the case may be, under the relevant Act, covered by such certificate of settlement, shall, notwithstan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s under the Act of 1994. In case before us, there is no dispute that if the order of assessment dated June 30, 2005 was not passed against the writ petitioners, there was no occasion for initiation of the proceeding under section 76 of the Act and the same was consequential to the order passed by the assessing officer. The moment the appeal against the order of the assessing officer has been settled by the State Government, it implies that the State has decided to conclude the entire dispute arising out of the order of assessment, which was the subject-matter of the appeal. We find no substance in the contention of Mrs. Roy that the State Government can, in one hand, settle the dispute by accepting the amount and at the same time, can also proceed against the dealer for imposition of penalty, although by accepting the offer of settlement, the pending appeal of the dealer has since abated. We have already pointed out that the State Government has discretion not to settle a dispute in a given case, where the allegation is serious in nature. Since the State Government has not exercised its discretion of not settling a dispute in the facts of the present case, it is also pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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