DENZONG WINES (PVT.) LTD. AND ANOTHER Vs. SENIOR JOINT COMMISSIONER OF COMMERCIAL TAXES, SILIGURI CIRCLE AND ANOTHER
LAWS(ST)-2010-9-3
SALES TAX TRIBUNAL
Decided on September 24,2010

Denzong Wines (Pvt.) Ltd. And Another Appellant
VERSUS
Senior Joint Commissioner Of Commercial Taxes, Siliguri Circle And Another Respondents

JUDGEMENT

DIPAK CHAKRABORTI, J. - (1.) PETITIONER No. 1, Denzong Wines (Pvt.) Ltd., is a company falling within the meaning of the Companies Act, 1956 having its registered office at Pradhan Nagar, Siliguri 734 003 and petitioner No. 2 is the office executive and authorised signatory of petitioner No. 1.
(2.) Petitioner No. 1 is engaged in the business of reselling India made foreign liquors.
(3.) THE Assistant Commissioner of Commercial Taxes, Siliguri Charge (in short, "the ACCT/SG") made an assessment pertaining to the period twelve months ending on March 31, 2004 for the purpose of ascertaining the liability of the petitioner -company under the West Bengal Sales Tax Act, 1994 (in short, "the 1994 Act"). During the course of such assessment, it appeared that the petitioner had paid an excess payment of Rs. 3,44,706 The assessing officer also levied an interest of Rs. 12,65,837 under section 31 of the 1994 Act for delayed payment of the admitted tax. The assessment order was passed on June 28, 2006. Excess payment of Rs. 3,44,706 was adjusted against the total quantum of interest levied by the assessing officer and net demand was shown at Rs. 9,21,131.;


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