R N OMPRAKASH ANAND Vs. STATE OF ASSAM

JUDGEMENT

(1.) Heard Mr. G.K. Joshi, learned Sr. Advocate for the petitioner and Mr. K.C. Mahanta, learned Govt. Advocate.

(2.) The petitioner is a dealer, dealing in crockery etc. and for the period ending 31.3.1994 he submitted his return under the Assam General Sales Tax Act, for short AGST Act. Thereafter, vide the assessment order dated 27.6.1995 the assessing authority raised further demand of Rs. 62,121/- and levied penal interest to the extent of Rs. 28, 545/-. The petitioner filed a revision before the Additional Commissioner of Taxes but the revisional authority vide the order dated 31.5.19.97 dismissed the revision. Hence, the present writ petition.

(3.) The case of the petitioner is that vide Annexure-I, dated 28.1.1993, the Superintendent of Taxes directed the petitioner to make a payment of security money under Section 7(1) of the Assam Finance (Sales Tax) Act, 1956 to the tune of Rs. 3,00,000/- and another sum of Rs. 25,000/- under the Central Sales Tax Act. The petitioner filed objections and subsequently, as claimed by the petitioner, the petitioner was allowed to make adjustable security of Rs. 75,000/- under the Assam Finance (Sales Tax) Act and a sum of Rs. 5,000/- under the Central Sales Tax Act. The petitioner filed his return in time and prayed for adjustment of the above security amount against dues under the Assam General Sales Tax Act, which came into force on 1.7.1993.