MATILAL DAS; AJOY DASGUPTA; BADAL MAJUMDER; ABHIJIT CHAKRABORTY Vs. STATE OF TRIPURA; COMMISSIONER OF TAXES; SUPERINTENDENT OF TAXES; DISTRICT MAGISTRATE & COLLECTOR; CERTIFICATE OFFICER

JUDGEMENT

(1.) The instant writ petition is filed by the petitioners for issuing a writ of prohibition prohibiting the respondent-Revenue from realizing any amount on account of the outstanding sale tax from their salary on the basis of the letter of the Sub-Divisional Magistrate, Amarpur, South Tripura.

(2.) Heard Mr. B Banerji, learned counsel for the petitioners as well as Mr. DC Nath, learned standing counsel for the Department of Finance, Govt. of Tripura.

(3.) Pleaded case of the petitioners is that the petitioners are at present working as Assistant Teacher under the Directorate of School Education and after their appointment as Teacher, they received a notice in connection with the Certificate Case No. 02/Sale Tax/AMP from the Certificate officer, respondent No. 5 herein, asking them to make payment of outstanding dues of sale tax amounting to Rs. 1,86,306/- along with 25% interest within seven days of receipt of that notice.