9911796707
TMI Blog2016 (3) TMI 768X X X X Extracts X X X X X X X X Extracts X X X X ..... any amount either towards alleged tax dues or otherwise either by cheque or cash at the time of a survey or inspection or any other proceeding including proceedings under Section 60 of the DVAT Act, the department is doing so which is very disappointing. The Court expected a categorical instruction to be issued by the Commissioner, Trade & Taxes (CTT). Therefore, the directions are again issued to the CTT to comply by himself and would not be delegate this task to any other officer including any Special Commissioner who may be otherwise authorised to do so. - Petition disposed of - W. P. (C) 1566/2016 & CM No. 6780/2016 (for stay) - - - Dated:- 14-3-2016 - S. Muralidhar And Vibhu Bakhru, JJ. For the Petitioner : Mr. Rajesh Mahna wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... siness premises of the Petitioner and informed her that they have worked out a tax demand of ₹ 28.75 lakhs on account of the difference in the rate of tax and that if she did not immediately deposit the said amount, the premises would be sealed. Under such threat the Petitioner states that she was forced to deposit a sum of ₹ 5 lakhs on the spot through the online system, where the challan was printed out from the website of the DT T. 3. It is in the above background that the writ petition prayed for a direction to the Respondents to return the cheque of ₹ 12 lakhs collected from the Petitioner and to restrain them from taking any further coercive action including not sealing the premises of the Petitioner. 4. At the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. Considering the number of instances that have come before this Court in the recent past where dealers have been asked to issue cheques for alleged outstanding tax demands and are stated to have 'voluntarily' handed over such cheques, the Court considers it appropriate to keep the present petition pending till such time the instructions, as assured to this Court, are issued by the Commissioner of Trade and Taxes. 3. As far as the present petition is concerned, it is made clear that no further coercive steps will be taken against the Petitioner pursuant to the survey conducted in its premises on 12th February, 2016. The Petitioner will nevertheless produce all the records before the VATO. The authorized representative of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e authorised banks. Besides, two banks, viz., State Bank of India and HDFC Bank have also been authorised to accept payment through OTC (Over the Counter). In this mode also, challan is to be got printed from the department s website. Therefore, all the VAT Authorities are directed to comply with the above and shall collect tax only through e-payment mode i.e. via internet banking or physical off line payment mode (payment through cash/cheque after printing the challan from the departments website). Further all VAT Authorities are directed to exercise powers and jurisdiction in accordance with the provisions of the DVAT Act 2004 after seeking due approval wherever necessary. Non-compliance of the above instructions shall be viewed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Court expected a categorical instruction to be issued by the Commissioner, Trade Taxes (CTT). It is disappointing to note that that has not been done. 9. Consequently, the Court is constrained to again issue the following directions, which it is made clear, will be complied with by the CTT himself. In other words, the CTT will not delegate this task to any other officer including any Special Commissioner who may be otherwise authorised to do so. 10. Within a period of one week from today, and in any event not later than 21st March 2016, the CTT will issue instructions to all the officers of the DT T that under no circumstances will any officer of the DT T, who is part of a team or individually tasked with the responsibility of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
