BISWAKARMA TRADING CO Vs. STATE OF TRIPURA

JUDGEMENT

(1.) In this writ application, the petitioner has challenged the order dated 7.10.98 passed by the Assistant Commissioner of Taxes, Government of Tripura, Agartala directing the petitioner to pay a further sum of Rs. 55,142.00 as a precondition for admission of appeal filed by the petitioner against the imposition of penalty and tax levied for the year 1996-97.

(2.) Mr. Sushil Chandra Sana, learned counsel appearing for the petitioner, submitted that a reading of the proviso to Section 20 of the Tripura Sales Tax Act, 1976, (for short, "the 1976 Act"), would show that normally an appeal is not entertained by the appellate authority unless fie is satisfied that the amount of a tax assessed or the penalty levied has been paid. But in cdause (ii) of the said proviso, it is stated that the appellate authority, for the reasons to be recorded in writing, may direct the appellant to pay any lesser amount which shall not be less than fifty per cent of the tax assessed or fifty percent of the penalty levied and, on payment of the amount so directed, may entertain the appeal.

(3.) Mr. Saha pointed out that for the year 1996-97, the total amount of tax that had been assessed was Rs 5,17,176.16 and the total amount of penalty that had been levied was Rs 3,10,284.24, and hence the total amount of tax assessed and the penalty levied by the assessment orders and penalty orders worked out at Rs 8,27,420.40 and fifty percent of the aforesaid tax and the penalty worked out at Rs 4,13,710.20. The petitioner has already paid an amount of Rs 3,10,280.00 as tax and Rs 1,00,((00.00 pursuant to the direction of this court in the earlier Civil Rule totalling to Rs 4,10,280.00. According to Mr. Saha, therefore an amount of Rs 3,430.20 only is required to be paid by the petitioner to complete the deposit of fifty percent of tax and penalty. Mr. Saha contended that the Assistant Commissioner of Taxes in the impugned order dated 7.10.98 while: deciding that fifty percent of the tax and the penalty should be paid as deposit for admission of appeal, has calculated fifty percent of the tax and fifty percent of penalty separately and has taken the entire deposit of tax of Rs 3,10,284.20 already made by the petitioner towards 60% of the tax amount and has (directed the petitioner to deposit Rs. 55,142.00 towards 50% of the penalty amount after taking into account the sum of Rs 1,00,000.00 already deposited by the petitioner pursuant to the direction of this court in the earlier Civil Rule.