RUPRAO VITHOBAJI DHOK Vs. ADDITIONAL COMMISSIONER

JUDGEMENT

(1.) Rule made returnable forthwith.

(2.) In an appeal, the Additional Commissioner has set aside the order of the Additional Collector holding that the period of 15 days from the date of bill, which is the period prescribed for payment of bill, is required to be excluded. The decision of the Additional Collector has been set aside. Hence this petition.

(3.) Undisputedly, the bills served upon the respondent Nos. 5 and 6 were dated 1.8.2010. The amount has been deposited on 13.11.2010 i.e. after 3 months and 12 days. There is no provision under the said Act to exclude the period specified in the bill for payment of tax, to count the period of 3 months as specified in Section 14(h) of the said Act. The bill is required to be paid Or honoured within a period of 90 days, which includes the period of 15 days prescribed for payment of bill. If the construction put up by the Additional Commissioner on the provision is accepted then it would defeat the very object and purpose of the provision. Hence, the order passed by the Divisional Commissioner, Amravati, cannot be sustained and the same is required to be set aside. In the result, the writ petition is allowed. The order of the Additional Commissioner passed on 24th June, 2011 is hereby quashed and set aside and the order passed by the Additional Collector, Amravati, on 5th February, 2011 be restored. No orders as to costs.