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TMI Blog2015 (3) TMI 696X X X X Extracts X X X X X X X X Extracts X X X X ..... evisional/Appellate Authority. - Writ Petition is disposed of by substituting the order and direction of the Appellate/Revisional Court and instead of deposit of monetary sums in terms of the operative order, there would be an unconditional stay of recovery of the taxes pending the disposal of the Second Appeals and Revision Applications. However, the Petitioner shall give an undertaking to this Court that in the event the final orders are adverse to their interest and the demands are confirmed either fully or in part, then, they would deposit, subject to their rights, the sum together with interest, surcharge, if any, within a period of 12 weeks from the date of communication of the order. Upon such an undertaking being filed within a p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Authority holding that the Motor Spirit Tax relating to the period 1st April, 2002 to 31st March, 2003 and 1st April, 2003 to 31st March, 2004 is recoverable and leviable. In the Second Appeals, the same issue arose but for a period 1st April, 2004 to 31st March, 2005, namely 2004-05. 3) It is the case of the Petitioner/Assessee that it is a public sector undertaking dealing with motor spirit and petroleum products. It is registered under the Motor Spirit Tax Act and the registration is in force. The levy or recovery is of surcharge at the rate of ₹ 1/per litre under section 5(3) of the Motor Spirit Tax Act and assessment orders were passed. The Assessee was not satisfied with these orders and the Appeals were filed before the fir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal No. 71 of 2014. 5) We have heard Mr. Patkar appearing on behalf of the Petitioner and Mr. Sharma appearing on behalf of the Revenue. We have been informed that though the Writ Petition of M/s. Indo Burma Petroleum Company Ltd./Indian Oil Corporation is on Board, the controversy is common in all other Petitions. We have perused, with the assistance of the Counsel, the interim order passed by the Tribunal. At the outset, we do not wish to express any opinion on the merits of the rival contentions even at this prima facie stage. Lest it may be construed that we have expressed our view on the interpretation of the legal provisions. We are of the view that the matters involve a pure interpretation of the subject provision, meaning there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court that in the event the final orders are adverse to their interest and the demands are confirmed either fully or in part, then, they would deposit, subject to their rights, the sum together with interest, surcharge, if any, within a period of 12 weeks from the date of communication of the order. Upon such an undertaking being filed within a period of 15 days from today in this Court, there shall be stay of the recovery in terms of our directions above. (iii) The Revisional and Appellate Authority also shall endeavor to dispose of the Appeals expeditiously and if the Petitioner does not cooperate with the Tribunal in that regard, it would be open for the Tribunal to issue appropriate direction including making a report to this Court. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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