MATA TRANSPORT PVT. LTD. Vs. STATE OF TRIPURA

JUDGEMENT

(1.) Petitioner has challenged a communication dated 20th May 2016 issued by the Superintendent of Taxes, Government of Tripura, Charge-III, Agartala which reads as under :-

(2.) Brief facts are as under:

(3.) Under a Lease-deed dated 24thJune, 2014 the petitioner acquired right to use one more go-down space situated at Dharm-anagar, North Tripura. For conducting its business the petitioner required the certificate of registration to be suitably amended so as to include the said go-down in the listof establishments from where the petitioner would carry on the transport business. The petitioner accordingly applied to the Superintendent of Taxes (Registration Cell), Government of Tripura on 7.7.2015.In such application the petitioner pointed out that having acquired the right to use the said go-down the petitioner would use the same as a delivery point for the purpose of delivery of goods to provide better service to its customers. The petitioner, therefore, requested that the fresh registration certificate after amending the existing certificate be issued. It was in response to the said application that the Superintendent of Taxes made the impugned communication, contents of which we have already recorded earlier.As per this communication the petitioner was called upon to deposit a sum of Rs. 12,00,000/- (Rupees twelve lakh) by way of security deposit only upon which the certificate of registration would be amended.