FATIKCHARRA TEA ESTATE Vs. STATE OF TRIPURA

JUDGEMENT

(1.) All the above three writ appeals are in respect of the common judgment and order dated 9.8.1996 passed in Civil Rule Nos 5 of 1996,10 of 1996 and 11 of 1996 (1997 (1) GLJ 177) by and between the same parties. The present appellants filed the writ petitions and the same were dismissed by the said common judgment and order. The present writ appeals arising thereof and involving same set of facts and common question of law were heard analogously and are being disposed of by this common judgment and order.

(2.) The writ petitioner-appellants, M/s Fatikcharra Tea Estate is a registered dealer under the Tripura Sales Tax Act, 1976. The tea garden became sick and the same along with some other tea gardens was taken over by the Govt of Tripura under an Ordinance dated 10.11.1986 viz the Tripura Tea Companies (Taking over of Management of Certain Tea Units) Ordinance, 1986. The management of properties of the tea garden was also taken over by the Govt through Tripura Tea Development Corporation and since 13.11.1986 till 11.71992, the tea garden was under the management and control of the Govt of Tripura through the said Corporation. According to the petitioners-appellants, during the period since 1984 till 1992, there had been no assessment of sales tax for reasons not known to them. It was only in the later part o f 1992, the Superintendent of Taxes, Charge IV, Agartala took up the impugned assessment proceeding against the petitioners-appellants tea garden for the period from 31.3.1985 to 31.3.1993. By a single assessment order dated 12.7.1995 assessment of Rs.1,09,375/-; Rs.1,09,375/- and Rs.68,359/- was made pertaining to the years 1984-85,1985-86 and 1986-87 respectively.

(3.) Being dissatisfied with such assessment made by the Superintendent of Taxes, the petitioners-appellants preferred three appeals before the Additional Commissioner of Taxes, Govt of Tripura, Agartala. The appellate authority by its order dated 7.8.95 passed in the said appeals viz Appeal Case No.124/ CH-IV of 1995, Appeal Case No.l25/CH-IV and Appeal Case No.126/ CH-IV directed for payment of 50% of the aforesaid amount assessed against the petitioners-appellants which stood at Rs.54,688/-, Rs.54,688 and Rs. 34,180/- same being the pre-requisite under section 20 (1) of the Tripura Sales Act, 1976. By the said order the petitioners-appellants was directed to produce the receipt copy of challan as a token of payment of the said amount and the appeals were fixed on 26.8.1995 for consideration of admission of the same. Being aggrieved by such order for depositing the aforesaid amounts as a precondition to hear the appeal on merit, the petitioners-appellants moved revision petition against the said order dated 7.8.1995 passed by the appellate authority. The revision petition, which was entertained by the Commissioner of Taxes was rejected by order dated 4.11.1995 upholding the order of the appellate authority.