BHARAT COKING COAL LTD. Vs. STATE OF JHARKHAND THROUGH COMMISSIONER OF COMMERCIAL TAXES, JHARKHAND, RANCHI

JUDGEMENT

(1.) THE petitioner herein had moved this Court for quashing the order by which the Bank account of the petitioner was ordered to be attached by the Respondent No.4, Deputy Commissioner of Commercial Taxes, under Section 46 of the Jharkhand Value Added Tax Act, 2005. The petitioner came up with a case that the Deputy Commissioner of Commercial Taxes has passed an order attaching the Bank account of the petitioner which is a Public Sector Undertaking for non -payment of the Value Added Tax, amounting to Rs.1,46,44,485/ - which had accrued in the financial year 2007 -08. The petitioner however challenged the same and submitted that the amount is disputed, and although, the respondent -authority raised a demand for a sum of Rs. 2,65,27,469/ - for the financial year 2007 -08, out of which the petitioner -organization has already paid a sum of Rs.1,18,82,984/ -, the respondent authority has attached the Bank account of the petitioner -organization on account of non -payment of the balance amount of Rs.1,46,44,485/ - and as this amount has already been deposited, the respondent should not have issued an order of attachment of the petitioner's Bank account. A writ of mandamus was sought for quashing this order.

(2.) WHEN the matter came up before us for consideration, it was pointed out on behalf of the respondents that there is a provision of appeal under Section 46 of the Jharkhand Value Added Tax Act, 2005, and it was submitted that the petitioner instead of approaching the appellate forum for adjudication of the disputed amount, has straightway approached this Court for quashing the order of attachment.

(3.) IT is now informed by learned counsel for the petitioner that although the appeal is still pending, the same is likely to be decided within a period of two weeks. Hence this Court should quash the attachment order issued by the Deputy Commissioner of Commercial Taxes since the disputed amount is yet to be scrutinized and adjudicated.