SARADA BRICKS INDUSTRIES, BEING REPRESENTED BY SRI BIPLAB DEB, SON OF SRI BIRAJ RANJAN DEB, CONSTITUTED ATTORNEY TO REPRESENT SARADA BRICKS INDUSTRIES, Vs. STATE OF TRIPURA

JUDGEMENT

(1.) Heard Mr. P. Roy Barman, learned counsel, appearing on behalf of the petitioners. Also heard Mr. N. C. Pal, learned Government Advocate, and Mr. P. Gautam, learned counsel, appearing on behalf of the respondents.

(2.) The petitioner No. 1 stands registered, as a dealer, under Tripura Value Added Tax Act, 2004 (in short, TVAT Act). The Memorandum, dated 23.10.2009, issued by the Commissioner of Taxes, Government of Tripura, provided that each brick kiln owner will pay Rs. 3,63,825/-, as tax, for the financial year 2009-10, in the four installments, as indicated in the said Memorandum, and, upon payment of each installment, the specific number of Form XXVI would be issued. Pursuant to the Memorandum, dated 23.10.2009, aforesaid, the petitioner No. 1 paid Rs. 1,40,000/- as first installment of taxes for the financial year 2009-10 and was, accordingly, issued 11 sets of Form XXVI. The petitioner No. 1, thereafter, paid the second installment of Rs. 1,40,000/- and upon payment so made, the petitioner No. 1, as the petitioners claim, became entitled to receive another 11 sets of Form XXVI, only 5 forms were issued. Thereafter, the petitioner deposited the remaining installments of tax in terms of the Memorandum, dated 23.10.2009, for the financial year 2009-10. Despite the payments, which have been made by the petitioners, the respondents have refused to issue Form XXVI after the said 16 numbers of Form XXVI had been issued to the petitioner.

(3.) Aggrieved by the fact that the requisite number of Form XXVI in terms of the Memorandum, dated 23.10.2009, were not being issued to the petitioner, the petitioner has impugned the said action of the respondents by filing this writ petition seeking to invoke this Court's extra-ordinary power under Article 226 commanding the respondents to issue requisite number of Form XXVI in terms of the Memorandum, dated 23.09.2010.