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TMI Blog2020 (3) TMI 77X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent-Bank : Mr. Shivendra Kumar Roy, Advocate ORAL JUDGMENT MR. JUSTICE ASHWANI KUMAR SINGH Heard learned counsel for the petitioner and learned counsel for the respondents. 2. In the present writ petition the petitioner has prayed for directing the respondent authorities to refund the amount to the tune of Rs. 6,15,804/- with due interest which has been withdrawn from the fixed deposit in the bank account of the petitioner bearing No.5970110015667 in Giddhour Branch, Jamui of the United Commercial Bank. 3. It is submitted by the learned counsel for the petitioner that the respondents had no authority under the Bihar Value Added Tax Act, 2005 (for short 'the Act') to withdraw the money kept in the bank account of the petitioner w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Section 47 of the Act to remit the amount to the Commercial Taxes Department. Accordingly, after encashing the fixed deposit amount and adjusting the loan account which was already classified as non-performing assets, the balance of Rs. 6,15,804/- was utilized for preparation of the Demand Draft dated 29.03.2016 in the name of Deputy Commissioner, Commercial Taxes Department, Jamui and the same was handed over to the Commercial Taxes Department. 6. Learned counsel appearing for the Bank submitted that the respondent-bank has only discharged its statutory obligation for which it had received instructions from the Commercial Taxes Department, Jamui. 7. Learned counsel appearing for the respondent- Commercial Taxes Department stated t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hough, notice was served to the petitioner, the petitioner did not receive the notice, which was placed on the shop. 8. He has further contended that after the remand, a notice dated 13.08.2018 was issued to the petitioner. The petitioner personally received the notice on 16.08.2016, but he neither appeared on the date nor gave any explanation. 9. He has further contended that a fresh order under Section 28(1) of the Act could not be passed, as the petitioner is yet to provide the books of account. 10. We have heard the parties and perused the materials on record. 11. Section 28 of the Act provides for assessment of tax of dealers evading registration. It provides that if the prescribed authority is satisfied upon information which has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from whom any money is due or may become due to a dealer who has failed to comply with a notice of demand served under section 39; or (b) any person who holds or may subsequently hold any money for or on account of such dealer, to pay into Government treasury, in the manner specified in the notice issued under this sub-section, either forthwith or upon the money becoming due or being held, or within the time specified in the notice (not being before the money becomes due or it is held) so much of the money as is sufficient to pay the amount of tax due from the dealer, together with interest and penalty, if any, under this Act or the whole of the money when it is equal to or less than that amount. (2) The authority issuing a notice under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons (1) and (4) of this Section, the prescribed authority shall after giving an opportunity of being heard by an order in writing direct that such person shall pay by way of penalty a sum not exceeding twice the amount payable under sub-section (1). (7) Any amount of money which a person is directed to pay under sub-section (1) or for which he is personally liable to the State Government under sub-section (4), shall, if it remains unpaid, be recoverable as an arrear of land revenue. (8) No action shall be taken under this Section in respect of any amount of tax, interest and penalty, if any, the date of payment of which has been extended or the realisation of which has been stayed under this Act during the period of such extension or st ..... X X X X Extracts X X X X X X X X Extracts X X X X
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