Tripura High Court
For vs For on 5 July, 2023
HIGH COURT OF TRIPURA
AGARTALA
IA No. 1 of 2023 in WP(C) 986 of 2016 (D/O)
For Applicant(s) : Mr. S. Bhattacharjee, Adv.
For Respondent(s) : Mr. D. Bhattacharjee, GA.
HON'BLE MR. JUSTICE T. AMARNATH GOUD
HON'BLE MR. JUSTICE ARINDAM LODH
ORDER
05.07.2023
This is an application under Section 152 of the Code of Civil Procedure,
1908 for correction of Order dated 21.12.2022 passed in WP(C)986 of 2016.
After perusal of the accompanying affidavit appended with the
interlocutory application it is seen that in Paragraph 3 of the judgment dated
21.12.2022 passed in WP(C)986 of 2016 the contract number was only written for
writ petition bearing No.985 of 2016 and not for 986 of 2016 which read as under:
"Contract agreement bearing No.BDA/ONSG/MM/CH-WOR/76/2009/Cat-
4/9010013217 dated 20.08.2010."
Moreover, the prayer portion quoted in paragraph 5 of the aforesaid
judgment dated 21.12.2022 is of writ petition no 985 of 2016 and not for WP(C)986
of 2016 which is extracted herein below:
It is therefore humbly prayed that Your Lordships may be pleased to
admit this petition issue Rule calling upon the Respondents to show
cause as to why
a. It be not declared that the transaction involved/envisaged in the
contract agreement bearing No. BDA/ONSG/MM/CH-
WOR/76/2009/Cat-4/9010013217 dated 20-08-2010 entered into by
and between the petitioner and the proforma respondent No.4 cannot be
construed as a transfer of right to use goods so as to render the
transactions eligible to tax under the Tripura Value Added Tax Act 2004;
and
b. as to why a writ in the nature of Mandamus be not issued directing
the Respondent authorities and proforma respondent No.4 to refund the
amount of tax deducted at source from the bills of the petitioner under
the provisions of the Tripura Value Added Tax, 2004 in respect of
contract agreement bearing BDA/ONSG/MM/CH- WOR/76/2009/Cat-
4/9010013217 dated 20-08-2010 amounting to Rs 11,463,736; and
C. as to why a writ in the nature of Certiorari be not issued quashing and
setting aside the impugned instruction bearing No. F.16051578083 /Ch-
V/2005/11834-36 dated 28th November, 2008 and memorandum No.
F.1-7(6)-Tax/2002 dated 25/30th June 2005 tax at source from the bills
of the petitioner under the provisions of the Tripura Value Added Tax,
2004 in respect of the contract agreement bearing
BDA/ONSG/MM/CHWOR/76/2009/Cat-4/9010013217 dated 20-08-
2010 entered into by and between the petitioner and the proforma
respondent No.4.
And upon cause or causes being shown and after hearing the parties be
pleased to make the rule absolute and/or pass such other orders as
Your Lordships shall deem fit for proper.
Heard Mr. S. Bhattacharjee, learned counsel appearing for the applicant.
The prayer for correction of order dated 21.12.2022 in the paragraph
No. 3 and 5 to the extent as indicated above stands allowed and disposed of.
It is needless to mention here that this order shall form part of the order
dated 21.12.2022 passed in WP(C) 986 of 2016.
JUDGE JUDGE
Dipak
Digitally signed by
DIPAK DAS DIPAK DAS
Date: 2023.07.06
17:38:09 +05'30'
