TMI Blog2015 (4) TMI 858X X X X Extracts X X X X X X X X Extracts X X X X ..... is the case on behalf of the petitioner that the petitioner had paid entire RTO tax with penalty and interest etc. from 20.11.2006. The aforesaid be considered by the appropriate authority and if it is found that any amount towards RTO tax, penalty and interest is paid by the petitioner for the period after 20.11.2006, the same may be given credit and/or adjusted from any amount found to be due and payable - Decided in favour of assessee. - SPECIAL CIVIL APPLICATION NO. 25938 of 2007 - - - Dated:- 12-3-2015 - MR. M.R. SHAH AND MR. S.H.VORA, JJ. FOR THE PETITIONER : MR CHINMAY M GANDHI, ADVOCATE AND MR MB GANDHI, ADVOCATE FOR THE RESPONDENT : MS VACHA DESAI, AGP AND RULE SERVED BY DS JUDGMENT : (PER : HONOURABLE MR.JU ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paid all the tax with penalty and other fine to the Government. It is submitted that as till 14.11.2006, the Government was the owner of the crowler crain and as such, the Government was exempted from payment of the RTO tax on the same. It is submitted that be that as it may, there cannot be any liability of the petitioner to pay the RTO tax if any due for the period from 1.8.1995 to 20.11.2006. It is submitted that as such, the petitioner had paid even the RTO tax from 20.11.2006 onwards and for which, some receipts are produced on record. It is submitted that therefore, as such, the detention of the truck and the trailor for non-payment of the RTO tax with respect of crowler crain in question pursuant to the impugned order is absolutely ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... est etc. from 20.11.2006. The aforesaid be considered by the appropriate authority and if it is found that any amount towards RTO tax, penalty and interest is paid by the petitioner for the period after 20.11.2006, the same may be given credit and/or adjusted from any amount found to be due and payable. The aforesaid exercise shall be completed within a period of eight weeks from today and afresh demand be raised accordingly, if at all, it is found that any amount towards tax after the period 20.11.2006 is due and payable, however, after giving opportunity of hearing to the petitioner. Rule is made absolute to the aforesaid extent. No costs. 7. The amount of ₹ 1 lac, which the petitioner has deposited earlier pursuant to the interi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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