Austin Plywood Private Limited vs Senior Joint Commissioner
2022 Latest Caselaw 7011 Cal

Item no. 15


              IN THE HIGH COURT AT CALCUTTA
                     CIVIL APPELLATE JURISDICTION
                            APPELLATE SIDE

Present:
The Hon'ble Justice T.S. Sivagnanam
              And
The Hon'ble Justice Supratim Bhattacharya


                            MAT 1349 of 2022
                                 with
                         IA No. CAN 1 of 2022
                         IA No. CAN 2 of 2022

                     Austin Plywood Private Limited
                                 vs.
        Senior Joint Commissioner, Commercial Taxes, Central
                      Audit Unit-1 & Ors.


Appearance:
For the Appellant    :   Mr. Anil Dugar
(State)                  Mr. Rajarshi Chatterjee
                         Mr. Rituraj Chakraborty
                         Mr. Gobinda Dey

For the respondent   : Mr. A. Ray, ld. G.P.

(State)                Md. T. M. Siddiqui, ld. A.G.P.
                       Mr. D. Ghosh
                       Mr. N. Chatterjee
                       Mr. V. Kothari


Heard on             : 27.09.2022


Judgment on          : 27.09.2022





T.S. Sivagnanam J.:

This intra-Court appeal is directed against the order dated

18.07.2022 passed in WPA 13052 of 2022 by which the learned Single

Judge had observed that there was no scope of passing any interim

order and also made an observation that the respondents will be free to

take steps to recover the demand in question.

Aggrieved by such direction the appellant is before us by way of

this appeal.

The learned Additional Government Pleader pointed out that the

order passed by the Revisional Board is dated 29.11.2019 and the writ

petition was filed in the year 2022. Taking note of all these factors the

learned Single Judge granted liberty to the Department to effect recovery

proceeding.

It is the submission of the learned counsel for the appellant that

after the Revisional Board had disposed of the matter Form-C

declaration has been collected by the appellant and the same is very

much in its custody and liberty should be granted to the appellant to

submit those Form C declaration before the authority and if the same

are taken into consideration the outstanding demand made on the

appellant would substantially get reduced. It is settled legal position

that even after assessment is completed the assessee would be entitled

to produce Form-C declaration and, if it is so produced, the assessing

officer should revise the demand.

In the light of the above, that portion of the order passed by the

learned Single Judge thereby giving liberty to the respondents to initiate

recovery proceeding stands modified with the direction to the appellant

to submit the Form-C declaration before the concerned authority and it

is for the concerned authority to verify the declaration and if the

declaration are found to be in order, the same shall be given effect to

and accordingly a revised demand be served on the appellant. Form-C

declaration shall be submitted within a period of 30 days from the date

of receipt of server copy of this order. Liberty is granted to the appellant

to question the revised demand in the pending writ petition.

Hence, the instant appeal stands disposed of. Consequently,

the connected application stands disposed of. No costs.

(T. S. Sivagnanam, J.)

(Supratim Bhattacharya, J.)

Raja Pal/Amitava (AR. CT.)