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2020 (6) TMI 457

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..... statutory authority of GMC contends that huge sum is pending from the petitioners as fee for the billboards/hoardings erected in the city of Guwahati, it is the case of the petitioners that no amount is payable and rather, excess amount is lying with the GMC. Such questions are no doubt questions of fact and that too, disputed by the parties. This Court in exercise of powers under Article 226 of the Constitution of India would be loath to adjudicate any matters constituting disputed questions of fact inasmuch as this Court lacks the mechanism for adducing evidence which would be necessary to prove the respective cases of the parties. Admittedly, the materials on record suggest that there is a vast difference of opinion regarding the amou .....

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..... ate of Assam. The principal business of the petitioners is to deal with advertisement in billboards/hoardings. It is the case of the petitioners that since last few decades, they are in business in the city of Guwahati and elsewhere without any blemish. In running the aforesaid business, necessary permission is required to be given from the GMC and the petitioners are required to pay certain fees depending on the size and location of the billboards/hoardings. In course of the business, the GMC had raised certain bills and one of the demand notices dated 27.04.2016 is for an amount of ₹ 67,16,884/-. It is the case of the petitioners that on 16.09.2016, the Goods and Services Tax (for short hereinafter GST) was promulgated; after which, .....

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..... petitioners are not entitled to any equitable relief from this Court. Referring to a chart which has been made a part of reply-affidavit by the petitioners, the learned Senior Counsel submits that such figures are wholly disputed and the submission that excess amount has been paid to the GMC is also without any foundation. On the other hand, in terms of the liberty granted to the GMC, an additional-affidavit has been filed on 12.06.2020 whereby various amounts payable to the GMC are put on record. The said affidavit has been sworn by the Joint Commissioner, GMC, who had also sworn the earlier affidavit-in-opposition on behalf of the GMC. Shri Saikia, learned Senior Counsel, accordingly, submits that questions of fact has been raised in .....

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..... e sum is pending from the petitioners as fee for the billboards/hoardings erected in the city of Guwahati, it is the case of the petitioners that no amount is payable and rather, excess amount is lying with the GMC. Such questions are no doubt questions of fact and that too, disputed by the parties. This Court in exercise of powers under Article 226 of the Constitution of India would be loath to adjudicate any matters constituting disputed questions of fact inasmuch as this Court lacks the mechanism for adducing evidence which would be necessary to prove the respective cases of the parties. Admittedly, the materials on record suggest that there is a vast difference of opinion regarding the amount due, if any. In that view of the matter, thi .....

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