SRISTI Vs. STATE OF TRIPURA

JUDGEMENT

(1.) The Assessing Officer had passed assessment order raising demands of tax with interest and penalty on 28.12.2020 for the assessment period 2015-16 to 2017-18. According to the petitioner, the respondent No.3 without waiting for the limitation period for filing revision to expire, first issued demand notices for recovery of such dues and thereafter attached the petitioner's bank account on 22.03.2021. Counsel for the petitioner submitted that the petitioner desired to file a revision petition. This required the petitioner to make pre-deposit as per the statutory provisions. The date on which the petitioner's bank account was put under attachment, the period of limitation for filing revision which the revisional authority could extend on sufficient grounds being shown, had not expired. Since the department attached the petitioner's bank account the petitioner was unable to file the revision petition since such revision petition would not be accepted without pre-deposit.

(2.) The Government has filed a reply mainly taking the stand that it is not necessary to await for the period of limitation for filing appeal or revision to expire before initiating coercive recoveries. It is also contended that if the attachment was not made, the recovery would have been not possible.

(3.) The larger question on whether the State administration can start recovering the dues of an assessee on the basis of order of assessment even before the period of limitation for filing appeal or revision expires and if so under what circumstances, can be examined in future in appropriate proceedings. In the present petition, it is not necessary to enter into this arena. Considering that the petitioner has shown willingness to file revision petitions after making pre-deposits as per the statutory provisions, this petition is disposed of with following directions: