Simplex Infrastructures Limited ... vs The Joint Commissioner
2022 Latest Caselaw 5885 Cal

25.08.2022
    7
ns/pg Ct.16
                               M.A.T. No.739 of 2022
                                       With
                             I.A. No.CAN 2 of 2022


                      Simplex Infrastructures Limited & Anr.
                                      Vs.
              The Joint Commissioner, Commercial Taxes, Central
                              Audit Unit & Ors.


              Ms. Rita Mukherjee,
              Mr. Abhijat Das            .....    for the appellants.

              Mr. Debasish Ghosh         ...     for the respondents.

Re: I.A. No.CAN 2 of 2022

We have heard Ms. Rita Mukherjee, learned

Advocate appearing for the appellants and Mr. Debasish

Ghosh, learned Government counsel for the respondents.

This application has been filed to modify the

judgment and order dated 5th July, 2022. The learned

Advocate for the appellants pointed out that this Court

while allowing the appeal imposed a condition that the

appellants should pay 50% of the net tax payable under

the C.S.T. Act, i.e. 50% of Rs.22,51,158.00. The learned

Advocate for the appellants points out that between

February and April, 2016, a sum of Rs.20,00,779/- has

been recovered from the appellants and by way of challan

the said amounts have been remitted on various dates.

Therefore, a prayer has been made that such payment

effected by the appellants may be reckoned as compliance

of the directions issued in the judgment and order dated

5th July, 2022.

The learned Government Advocate has pointed

out about the conduct of the appellants from the inception

as to how the appellants were not diligent in prosecuting

the matter and would submit that the appellants could

have very well approached the revisional authority and

produced proof to show that they have paid a sum of

Rs.20,00,779/-.

After hearing the learned Advocates for the

parties, we are of the opinion that there is no requirement

to modify the judgment and order but a direction can be

issued to afford an opportunity to the appellants to

approach the revisional authority and produce proof to

show that a sum of Rs.20,00,779/- had been paid by the

appellants between February and April, 2016.

Accordingly, the application is disposed of with

a direction to the appellants to approach the revisional

authority and file necessary proof to show that a sum of

Rs.20,00,779/- has been paid by them and the revisional

authority is directed to verify the correctness of the same

and if the amount has in fact been paid, the same shall be

reckoned as due compliance of the direction issued in the

judgment and order dated 5th July, 2022. The appellants

are directed to approach the revisional authority within

seven days from the date of receipt of the server copy of

this order. It is thereafter the revisional authority shall

proceed to comply with the directions issued in the

judgment and order dated 5th July, 2022.

With the above directions, the application being

I.A. No.CAN 2 of 2022 is disposed of.

Urgent photostat certified copy of this order, if

applied for, be furnished to the parties expeditiously upon

compliance of all legal formalities.

( T. S. Sivagnanam, J.)

(Bivas Pattanayak, J.)