Gujarat High Court
Gujarat Tea Processors And Packers Ltd vs State Of Gujarat & 2 on 4 July, 2016
Author: Akil Kureshi
Bench: Akil Kureshi, A.J. Shastri
C/SCA/9433/2016 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
SPECIAL CIVIL APPLICATION NO. 9433 of 2016
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GUJARAT TEA PROCESSORS AND PACKERS LTD....Petitioner(s)
Versus
STATE OF GUJARAT & 2....Respondent(s)
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Appearance:
UCHIT N SHETH, ADVOCATE for the Petitioner(s) No. 1
ADVANCE COPY SERVED TO GP/PP for the Respondent(s) No. 1
NOTICE SERVED for the Respondent(s) No. 1 - 3
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CORAM: HONOURABLE MR.JUSTICE AKIL KURESHI
and
HONOURABLE MR.JUSTICE A.J. SHASTRI
Date : 04/07/2016
ORAL ORDER
(PER : HONOURABLE MR.JUSTICE AKIL KURESHI)
1. On 20.06.2016, while issuing notice, we had passed following order.
"1. Case of the petitioner is that, pending appeal before the Commissioner (Appeals) against the order of the Assessing Officer, the petitioner was initially made to deposit a total sum of Rs. 18 lacs by the Appellate Commissioner. On such deposit further recovery was stayed till 15.06.2016. However, the Appellate Commissioner refused to extend the stay thereafter and orally conveyed the petitioner to deposit 20% of the total tax demand arising out of the assessment order inclusive of penalty and interest.
2. Learned counsel for the petitioner submitted that there is an error apparent on Page 1 of 3 HC-NIC Page 1 of 3 Created On Wed Jul 06 02:13:53 IST 2016 C/SCA/9433/2016 ORDER the face of the record committed by the Assessing Officer in imposing tax at the rate of 15% instead of 5% applicable even if the view point of the Assessing Officer that the branch transfer of gift articles would invite tax. If such error is corrected, the principal tax liability may not increase Rs. 30 lacs inclusive of penalty and interest.
3. Considering the facts and circumstances of the case, if the petitioner deposits further sum of Rs. 7 lacs with the State authorities so as to make a total pre deposit of Rs. 25 lacs, there shall be stay against further recovery. This shall be done latest by 27.06.2016.
4. Notice returnable on 04.07.2016."
2. Learned counsel Shri Uchit Sheth for the petitioner pointed out that in the above order while referring to the petitioner's principal tax liability, we had referred to a sum of Rs.30 lacs which should be exclusive of penalty and interest instead of which, we had referred to as inclusive. It appears to be a typographical error.
3. Learned counsel Shri Sheth stated that the condition of depositing further sum of Rs.7 lacs is complied with. Thus, the petitioner has by now deposited total of Rs.25 lacs by way of predeposit, which was a condition initially imposed by the Appellate Authority.
Page 2 of 3 HC-NIC Page 2 of 3 Created On Wed Jul 06 02:13:53 IST 2016 C/SCA/9433/2016 ORDER
4. Under the circumstances, we request the Appellate Authority to hear the appeal of the petitioner on merits without insisting on collecting any further predeposit. Till this appeal is disposed of, further recovery shall also stand stayed. We have expressed no opinion on rival contentions.
5. Petition disposed of accordingly.
(AKIL KURESHI, J.) (A.J. SHASTRI, J.) ANKIT Page 3 of 3 HC-NIC Page 3 of 3 Created On Wed Jul 06 02:13:53 IST 2016