9911796707
TMI Blog2014 (2) TMI 1146X X X X Extracts X X X X X X X X Extracts X X X X ..... the security is not adjusted, the same is either liable to be refunded or to be carried forward for the next assessment year. - writ petition is deserved to be disposed of with the observation that if the assessee is made to pay separately entire tax/penalty/composition money in terms of the final assessment without adjusting the additional security paid by the petitioner at the check-post on the excess load of coal, such security shall be refundable to the concerned dealer under section 9(2) of the CST Act, 1956 as amended by Act 61 of 1972 read with section 49 of the Meghalaya Value Added Tax Act, 2003. - Writ disposed of. - W.P. (C) No. 246 of 2012 - - - Dated:- 19-2-2014 - Prafulla C. Pant C.J. AND Sen S.R. J. For the Appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... coal trucks are loaded manually or volumetric basis, as such at times when these trucks are weighed at the check-post where the weighbridges are available, actual weight is found more than the permissible limit of nine metric tonne (for two axle vehicles) and 19 metric tonnes (for three axle vehicles). On such excess load, additional security is required to be paid by the dealer under section 7(3E) of the CST Act, 1956. It is pointed out on behalf of the petitioner that earlier in the light of the letter No. CTAS-2/2010/1285 dated September 14, 2010 (copy annexure 3 to the writ petition) issued by the respondent No. 4 (Superintendent of Taxes, East Garo Hills, Williamnagar) read with letter No. CTAS-54/93/Pt/426 dated June 3, 2010 (copy ann ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the payment of tax. 8. However, what is not answered by the respondents is that how additional security paid by the dealers at the check-posts in respect of excess coal loaded/transported can be left accounted. It is admitted fact that the additional security as mentioned above is realized by the tax authorities at the check-posts. This court is of the considered view that if the dealer is made to pay the entire tax and penalty as per assessment finally made, if the security is not adjusted, the same is either liable to be refunded or to be carried forward for the next assessment year. 9. In the above circumstances and having considered the submissions of the learned counsel for the parties, this writ petition is deserved to be disp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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