Tripura High Court
Mr. T K Deb vs Mr. Debalaya Bhattacharya on 17 May, 2021
Bench: Akil Kureshi, S G Chattopadhyay
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HIGH COURT OF TRIPURA
AGARTALA
WP(C) No.356/2021
For Petitioner(s) : Mr. T K Deb, Advocate,
For Respondent(s) : Mr. Debalaya Bhattacharya, Govt. Advocate,
Mr. S Saha, Advocate.
HON'BLE THE CHIEF JUSTICE MR. AKIL KURESHI HON'BLE JUSTICE MR. S G CHATTOPADHYAY _O_R_D_E_ R_ 17/5/2021 (Akil Kureshi, CJ).
The petitioner is a cable operator and provides cable TV service within the State of Tripura. The petitioner-partnership firm is duly registered under Tripura Value Added Tax Act, 2005. For the assessment periods 2015-16 to 2017-2018, the Assessing Officer has passed assessment order raising demand of unpaid taxes with interest and penalty which assessment order was passed on 28th December, 2020.
Case of the petitioner is that the respondent No.3 without waiting for the period of revision available for filing against the said order of assessment, issued demand notices on 28th and 29th December, 2020 and subsequently also put petitioner's Bank account under attachment on 22nd March, 2021. Counsel for the petitioner pointed out that in order to file a revision petition, the petitioner has to deposit 50% of the disputed tax dues which the petitioner could not do on account of attachment of his Bank Page - 2 of 2 account. He stated that if the attachment of the Bank account is lifted, the petitioner would be in a position to file the revision petition within one month.
Notice, returnable for 24th May, 2021.
Learned counsel Mr. S Saha, waived notice on behalf of the respondents.
( S G CHATTOPADHYAY, J ) ( AKIL KURESHI, CJ ) Sukhendu