9911796707
TMI Blog2017 (3) TMI 1394X X X X Extracts X X X X X X X X Extracts X X X X ..... as security for registration as a transporter, which, in terms of Section 2(33) of the Tripura Value Added Tax Act, 2004, means a registered transport company, a carrier or a transporting agent operating transport business in Tripura in taxable goods. 2. The undisputed facts as emerged from the records are that the petitioner applied for registration in terms of Section 22 of the Tripura Value Added Tax Act, 2004, 'the TVAT Act' in short. Section 22 of the TVAT Act provides that, no transporter, carrier, or transporting agent shall operate its transport business in Tripura relating to taxable goods without being registered by the Commissioner of Taxes. For purpose of registration, every transporter is required to apply for registration to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 17.11.2011, on the date of application i.e. 22.04.2014 he was liable to pay the security deposit to the extent of Rs. 3.60 lacs. Rule 12(4) of the TVAT Rules further provides that, the security or additional security to be furnished by the registered dealer under section 20 or by registered Transporter under section 22 shall be determined by the Commissioner on the basis of nature of business, capital investment and taxable turnover etc. It appears that by the memorandum dated 17.11.2011 the Commissioner of Taxes has segmented the transporters for purpose of security deposit in 4(four) broad categories i.e. (a) Transporters other than couriers, (b) Branch office of transporters other than couriers, (c) Couriers and (d) Couriers (PMRY ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er name known Rs.12,00,000.00 (vi) Amendment of registration other than inclusion of branch office of transporters as mentioned at Sl.No.(v) Nil 7. It has been clearly stated in the said memorandum that the new rate shall come into force with effect from the date of issue of the memorandum i.e. 20.07.2015. Despite that, the respondents, particularly the respondent No.3, raised the demand for additional amount as security deposit by the impugned decision contained in the communication dated 16.10.2015 (Annexure-P/8 to the writ petition). For purpose of reference the said communication is extracted hereunder : "To The Proprietor, Sree Ramkrishna Courier & Cargo Services, Barjala, Agartala Sub :- In the matter of security deposi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 23. In terms of the said demand, admittedly the petitioner deposited a sum of Rs. 3,60,000 in conformity to the memorandum dated 17.11.2011, which was in force at the relevant point of consideration. 9. The respondents, by filing a counter-affidavit, has submitted that the additional security deposit has been raised in terms of the memorandum dated 20.07.2015 whereby the rate of security deposit has been revised and enhanced to Rs. 12,00,000 for category of couriers. The respondents have also asserted that : "The applicant transporter has also not deposited the security amount of Rs. 3,60,000/- (Rupees three lakhs six thousand) [sic] on 22.04.15 and has deposited Rs. 3,60,000/- (Rupees three lakhs six thousand) as security money on 31.07. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther such exercise would imply the retrospective operation of the said memorandum dated 20.07.2015? 12. Ordinarily, unless a contrary intention appears, a legislative act is presumed not to be intended to have a retrospective operation. It is based on the principle lex prospicit non respicit, meaning, the law looks forward, not backward. On the principle of fairness, unless the piece of legislation provides by way of expressed provision of its operation retrospectively that cannot be allowed to operate retrospectively. When the memorandum dated 20.07.2015 itself provides that, that would operate prospectively, by means of no interpretation or by any manner the said memorandum can be applied retrospectively. In this case, the demand as rais ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1.07.2015 with prospective effect security deposit for granting registration of a transporter on and from 20.07.2015 shall be Rs. 12.00 lakhs. (v) Therefore, the applicant is required to deposit Rs. 12.00 lakhs as security for registration as a transporter." 13. From a bare reading of the said Note No.29, it becomes abundantly clear that the only reason for raising the additional demand for security is that the applicant, the petitioner-firm had deposited Rs. 3,60,000 on 31.07.2015, after the new rate of security deposit has been introduced by the memorandum dated 20.07.2015. In the records as produced by the respondents or in the counter-affidavit no explanation has been given as to why the application for registration which was filed o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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