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TMI Blog2020 (2) TMI 962X X X X Extracts X X X X X X X X Extracts X X X X ..... rs, importers, manufacturers and transporters - As per this Memorandum thus, the Government could insist on collecting security deposit in two cases namely where transporters of all categories by whatever name called seek registration or when branch office of transporters of all categories are to be registered. However, when it comes to amendment of registration other than inclusion of branch office of transporters as mentioned in Clause (v), the amount of security required is nil. In the present case, the petitioner only required amendment of the registration certificate by including a go-down. It s case would therefore fall under Clause (vi) of the said Memorandum. Only if the request of the petitioner was for including the branch offi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 12,00,000/- (Rupees twelve lakh) only through Challan in Form- VXVIII by 6th June,2016 positively to get your Certificate of Registration amended to run the Branch Office in the said premises. 2. Brief facts are as under: Petitioner is a proprietary concern and is engaged in the business of transportation of goods in the name and style of M/S Mata Transport Private Limited . For the purpose of the business the petitioner maintains several go-downs taken on lease which are treated as delivery point. As per the Tripura Value Added Tax Act, the petitioner was required to obtain a certificate of registration as a transporter which registration would also list the go-downs from where the petitioner would store the goods. The petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... endent of Taxes made the impugned communication, contents of which we have already recorded earlier. As per this communication the petitioner was called upon to deposit a sum of ₹ 12,00,000/- (Rupees twelve lakh) by way of security deposit only upon which the certificate of registration would be amended. 4. This order the petitioner has challenged in this petition. Learned counsel for the petitioner took us through the relevant statutory provisions and the circulars issued by the Government and contended that the said demand is wholly unjust. The security deposit of ₹ 12,00,000/- is prescribed in case of a branch office of a transporter. The additional go-down of the petitioner cannot be described as a branch office. There is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt submitted by the inquiry officer is also produced. Reference to this report will be made at a later stage. 7. Having heard learned counsel for the parties and having perused documents on record, we find that the insistence on the part of the department to collect security deposit of ₹ 12,00,000/- from the petitioner for amending the registration certificate is wholly impermissible. Section 22 of the TVAT Act pertains to registration of transporter. As per sub-section (1) of Section 22 no transporter, carrier or transporting agent is allowed to operate its transport business in Tripura relating to taxable goods without being registered by the Commissioner of Taxes. For such purpose a transporter would make an application to the C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (v) Branch office of Transporters of all categories by Whatever name known ₹ 12,00,000.00 (vi) Amendment of registration other than inclusion of branch office of transporters as mentioned at Sl.No.(v), Nil This shall come into force with effect from the date of issue of this Memorandum. This Order is issued in supersession of all earlier Memorandum(s)/Order(s) issued in this regard. 10. As per this Memorandum thus, the Government could insist on collecting security deposit in two cases namely where transporters of all categories by whatever name called seek registration or when branch office of transporters of all categories are to b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a branch office. The averments made in paragraph 5 of the said affidavit which we have reproduced, merely manifests a total misconception of law on the part of the respondents. In the said portion the respondents equated a go-down with a branch office which is clearly not the tenets of law. Even the inquiry report dated 03.07.2013 throws no further light on this aspect. Contents of the report may be reproduced which read as under:- In compliance with the order of the Supdt. of Taxes, Registration Cell, Agartala dt. 01/07/2013 paid visit into the above mentioned place in connection with making an enquiry into the above cited subject while Sri U.S. Chaubey to be branch manager of transport was present and represented. Enquiry it appears ..... X X X X Extracts X X X X X X X X Extracts X X X X
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