RANJIT KUMAR GOSWAMI Vs. STATE OF ASSAM

JUDGEMENT

(1.) This petition seeks direction for issuing tax clearance certificate of the validity of one month instead of 10 to 15 days to enable the petitioner to transport the goods in the course of inter-State trade and commerce. The case of the petitioner is that he is registered under the Assam Value Added Tax Act 2003 and Central Sales Tax Act 1956 and is engaged in the business of sale and supply of raw jute and oil-cake in the course of inter-State trade and also transports the goods by way of stock transfer to his branch offices. The petitioner files monthly returns of turnover and pays tax/advance tax, as due. He is not in default. For transporting the goods, the petitioner is required to carry tax clearance certificate. As per Government of Assam circular dated September 19, 2007, such certificate can be issued for a maximum period of four months if the past record of the dealer/assessee is satisfactory.

(2.) However, in the case of the petitioner such certificate is being issued for 10 to 15 days which creates difficulty in the business of the petitioner without any valid reason. In case the petitioner commits default or makes any false statement, the statutory remedies are available. Moreover, when the petitioner furnishes undertaking for payment of tax due, there is no justification for not issuing the certificate for a longer period of one month when the circular provides for duration up to four months.

(3.) The learned counsel for the State took time and only submission made is that the matter is purely of discretion.