RAMESH KUMAR AGARWAL Vs. STATE OF ASSAM

JUDGEMENT

(1.) HEARD Mrs. S. Kejriwal, learned counsel for the petitioner and Mr. N. Islam, learned Government Advocate, Assam.

(2.) FOR the assessment periods ending March 30, 1991, March 31, 1992, September 30, 1992 and March 31, 1993, demand notices were issued to the writ petitioner requiring him to pay on or before September 5, 1994 a total sum of Rs. 4,28,688 being the amount of tax and interest for the period ending as aforesaid. The petitioner not having paid the aforesaid amount, a Bakijai proceeding was instituted. Thereafter, it appears that the petitioner requested the authority to allow payment of tax and interest, as demanded, in instalments and the same was allowed and the petitioner was directed to effect payment in monthly instalments at the rate of Rs. 20,000. The petitioner cleared the dues by making payment in instalments and a certificate that the petitioner had paid the entire dues involved in Bakijai case in question was issued by the Superintendent of Taxes (Recovery), Dibrugarh, dated August 10, 1999. It may be noticed herein that it is the petitioner's case that not only the entire amount due has been tendered in instalments but a sum of approximately Rs. 44,000 has been overpaid by him.

(3.) THE writ petition stands allowed as indicated above. Writ petition allowed.