Shri Ambika Metaliks Pvt. Ltd vs The Commercial Tax Officer
2022 Latest Caselaw 6089 Cal

Item No.21.

               IN THE HIGH COURT OF JUDICATURE AT CALCUTTA
                       CIVIL APPELLATE JURISDICTION
                               APPELLATE SIDE
                              HEARD ON: 30.08.2022

                          DELIVERED ON:30.08.2022

                                   CORAM:

                 THE HON'BLE MR. JUSTICE T. S. SIVAGNANAM
                                     AND
          THE HON'BLE MR. JUSTICE HIRANMAY BHATTACHARYYA
                             MAT 1051 of 2022
                                      With
                             I.A. No.CAN 1 of 2022
                                      With
                             I.A. No.CAN 2 of 2022

                        Shri Ambika Metaliks Pvt. Ltd.
                                     Vs.
                The Commercial Tax Officer, Fairley Charge & ors.

Appearance:-

Mr. Anil Kumar Dugar,
Mr. Rajarshi Chatterjee                              .....     for the appellant.

Mr. T. M. Siddique,
Mr. Debasish Ghosh                                   ....    for the respondents

                                  JUDGMENT

(Judgment of the Court was delivered by T.S. SIVAGNANAM, J.)

Re: I.A. CAN 2 of 2022

1. This application has been filed to condone the delay of 75

days in filing the instant appeal.

2. We have heard Mr. Anil Kumar Dugar, learned counsel for the

appellant and Mr. T. M. Siddique, learned counsel appearing for

the respondents.

3. We are satisfied with the reasons assigned in the affidavit

filed in support of the application. The delay in filing the

instant appeal is condoned.

4. The application being I.A. CAN 2 of 2022 is allowed.

Re: MAT 1051 of 2022

5. This intra Court appeal is directed against the order dated

24th March, 2022 in W.P.A. No.4895 of 2022. The appellant had

filed the writ petition challenging an order passed by the West

Bengal Commercial Taxes Appellate and Revisional Board dated 19th

February, 2018. The appellant had filed a revisional application

before the concerned Board challenging the order passed by the

Senior Joint Commissioner, Commercial Taxes, Chowringhee Circle,

the appellate authority, dated 8th March, 2016. The order passed

by the revisional Board dated 19th February, 2018 is an order

dismissing the appeal on the ground that the appellant did not

appear when the case was called not once but on several dates.

The learned Single Bench was not inclined to exercise its

jurisdiction on the ground that the appellant despite

opportunity did not produce the records before the revisional

Board.

6. In our considered view, rejecting a revision petition on

the ground of non-appearance of the party, would in fact,

prejudice the interest of revenue. The tax will remain

unrecovered by citing that the appellant had challenged the

order passed by the revisional Board by way of a writ petition

and subsequently by way of this intra Court appeal.

7. At the relevant point of time, when an appeal was filed

before the first appellate authority, the law did not mandate

any pre-deposit. Therefore, though the assessment order was

passed as early as on 18th august, 2014, the same continues to

remain a paper order. It appears that subsequently the appellant

had produced C forms but yet there was a deficit and the deficit

is to the tune of about Rs.2.75 crores. Therefore, this Court is

of the view that balancing the interest of the revenue at the

same time considering the plight of the assessee, an appropriate

direction can be issued by placing the appellant on terms to

enable it to pursue the revision petition before the revisional

Board.

8. In the light of the above, the appeal and the connected

application are allowed and the order passed in the writ

petition is set aside with a direction to the appellant to pay

15% of the tax outstanding and payable as on date for which the

assessing officer shall issue a notice computing the tax as

payable as on date and such communication shall be issued to the

appellant within 10 days from the date of receipt of the server

copy of this order. On receipt of the communication, the

appellant is granted seven days time to effect payment of 15% of

the said tax demand. On such compliance, the appellant shall

produce the receipt before the revisional Board and the

revisional Board is directed to take up the revision petition

and decide the same on merit and in accordance with law and for

such purpose subject to compliance of the condition, the

revision petition will stand restored to the file of the

revisional authority.

9. We make it clear that this order has been passed

considering the peculiar facts and circumstances of the case and

not to be cited as a precedent.

10. In the event the appellant does not comply with the above

directions within the time permitted, the benefit of this order

will not enure in favour of the appellant and this appeal will

automatically stand dismissed without reference to this Court.

11. There shall be no order as to costs.

12. 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)

I agree,

(HIRANMAY BHATTACHARYYA, J.)

NAREN / PALLAB (AR.C)