Basanta Kumar Shaw v. The Assistant Commissioner Of Revenue Commercial Taxes And State Tax And ORS

16.01.2024 PG/KS Ct. No.1 M.A.T. 47 of 2024 With I.A. No. CAN 1 of 2024 Basanta Kumar Shaw, Propreitor of M/s. NMD Engineering Works

Versus

The Assistant Commissioner Of Revenue, Commercial Taxes & State Tax, Tamluk Charge & ors.

Mr. Ankit Kanodia Ms. Mgha Agarwal Mr. Jitesh Sah...............for the appellant Mr. Anirban Ray, Ld.GP Mr. T.M. Siddique Mr. Tanoy Chakraborty Mr. S. Sanyal ........for the State

1. This intra-Court appeal filed by the writ petitioner is directed against the order dated 2nd January, 2024 in W.P.A. 28785 of 2023 by which the learned Single Bench while granting interim order, imposed a condition that the appellant should deposit further sum of 20% of the disputed tax.

2. It is not disputed by the respondents/department that the appellant had deposited 10% of the disputed tax while filing the appeal before the appellate authority.

3. Since the tribunal is yet to be constituted, the appellant challenged the order passed by the appellate authority by filing the writ petition. Thus, considering the facts and circumstances of the case and also taking note of

the fact that the appellant is a proprietor carrying on a small business venture, we hold that the deposit of 10% by the appellant at the time of filing the appeal before the appellate authority will sufficiently safeguard the interests of the revenue.

4. Therefore, the appeal is allowed and the direction issued by the learned Single Bench to deposit 20% of the disputed tax is set aside and there will be an interim stay of recovery proceedings against the appellant.

5. The respondents are directed to file their affidavit-inopposition within two weeks from date; reply, thereto, if any, may be filed a week thereafter.

6. Let the writ petition be listed before the learned Single Bench in the week commencing on 12th February, 2024.

7. With the above observations, the appeal and the connected application stand disposed of.

8. No costs.

9. Urgent photostat certified copy of this order, if applied for, be furnished to the parties expeditiously upon compliance of all legal formalities.

( T.S SIVAGNANAM) CHIEF JUSTICE (HIRANMAY BHATTACHARYYA, J.)