- (1.)The present writ petition is filed by the petitioner under Article 226 of the Constitution of India to issue a writ in the nature of certiorari or mandamus or appropriate writ or direction or order
(i) For enforcement of the fundamental rights of the petitioner guaranteed under Part-III of the Constitution of India.

(ii) Violation of Articles 14, 19(1) (g) and 21 of the Constitution of India.

(iii) Legality and validity of Notification dtd. 4/6/2018 issued by the Commissioner of Taxes, Government of Tripura in the purported exercise of powers under Sec. 85 of the Tripura Value Added Tax Act, 2004 delegating the powers of the Commissioner of Taxes under Sec. 31 of the Act to all the Superintendent of taxes posted in Tax Audit Cell to be exercised within the State of Tripura with effect from 31/3/2018.

(iv) Notice No. F(1)/ST/TAX/AUDIT/UDP/2018/2723-24 dtd. 4/4/2018 issued by the Superintendent of Taxes, Tax Audit Cell, HQ, Gurkhabasti, Agartala in purported exercise of powers under sec. 31(1) of the Tripura VAT Act, 2004 directing the petitioner to produce or cause to be produced the accounts and documents relating to the turnover of sales and/or purchase for the period from 2013-2014 to 2017-2018 for scrutiny of the returns furnished by the petitioner.

(v) Notice No.F(1)/ST/TAX/AUDIT/UDP/2018/2083 dtd. 22/2/2019 issued by the Superintendent of Taxes, Tax Audit Cell, HQ, Gurkhabasti, Agartala directing the petitioner to submit the segregated accounts of opening stock, closing stock, fright charge, import fee, bid money etc, in respect of imported and domestic goods for assessment years 2013-14 to 2016-17 for assessment.

(vi) Notice No.F(1)/ST/TAX/AUDIT/UDP2018/2777 dtd. 26/2/2019 issued by the Superintendent of Taxes, Tax Audit Cell, HQ, Gurkhabasti, Agartala directing the petitioner to show cause as to why penalty @ Rs.100.00 per day should not be imposed for the alleged delay in submission of returns subject to a maximum of Rs.10,000.00 as per sec. 25(4)(d) of Tripura VAT Act, 2004 for assessment years 2013-14 to 2016-17.

(vii) Notice No.F(1)/ST/TAX/AUDIT/UDP/2018/3034 dtd. 1/3/2019 issued by the Superintendent of Taxes, Tax Audit Cell, HQ, Gurkhabasti, Agartala informing the petitioner that as per the returns furnished, the dealer was liable to pay the balance amount of tax stated in the notice for the Month of May, 2013 to January, 2014 during the assessment year 2013-14 and directing the petitioner to show cause as to why amount of balance tax payable along with interest shall not be recovered and also to show cause as to why penalty should not be imposed as per the provisions of Tripura VAT Act, 2004 and Rules, 2005.

(viii) Notice No. F(1)ST/TAX/AUDIT/UDP/2018/3496 dtd. 12/3/2019 issued by the Superintendent of Taxes, Tax Audit Cell, HQ, Gurkhabasti, Agartala informing the petitioner that as per Rule 20 of the Tripura VAT Rules, 2005 every registered dealer liable to pay tax have to deposit 90% of the tax for the month or quarter ending on 31st March of a year within 31st March of that year and since 90% of the total tax was not deposited within 31st March during the year 2013-14 to 2016-17 directed the petitioner to show cause as to why interest should not e charged on the balance amount of 90% of tax payable as per the provisions of Tripura VAT, Act, 2004 and Rules, 2005.

(ix) Notice No. F(1)ST/TAX/AUDIT/UDP/2018/3605 dtd. 16/3/2019 issued by the Superintendent of Taxes, Tax Audit Cell, HQ, Gurkhabasti, Agartala directing the petitioner to show cause as to why the different in amount of purchase should not be considered as concealment and as to why the same should not be put to tax by determining its turnover and as to why in addition to VAT, due, interest and penalty should not be impose for concealment of purchase and its relative turnover.

(x) Order of Assessment dtd. 30/3/2019 passed by the Superintendent of Taxes, Tax Audit Cell, HQ, Agartala for the Assessment year 2013-2014 to 2016- 2017 in purported exercise of powers under Sec. 31 of the Tripura VAT Act, 2004 and the Notices of Demand issued in pursuance thereof.

(xi) Legality and validity of proviso to Rule 20 of the Tripura VAT Rules, 2005 providing for deposit of 90% of the tax payable for the month or quarter ending on 31st March of a year within 31st March itself.

(2.)The facts of the case are that the petitioner is carrying on the business of bonded ware house in the name and style of M/s Udaipur Bonded Ware House, Udaipur, Gomati, Tripura under a valid license issued by the Competent Authority under the Tripura Excise Act 1987 and Rules made under. Petitioner also has a valid registration TIN 16111128003 issued under Tripura VAT Act 2004. The nature of business of the petitioner is to purchase goods from local and also from various parts of India by duly paying taxes as applicable like Sales Tax, Excise Duties etc.
(3.)The respondent No.3 the Commissioner of Taxes, Government of Tripura has delegated respondent No.4, the Superintendent of Taxes, Agartala the powers including power of assessment under Sec. 31 of Assam VAT Act 2004 which has been adopted by State of Tripura under Sec. 85 of Tripura VAT Act vide notification dtd. 1/4/2006 and later another notification dtd. 4/6/2018 has also been issued delegating powers on respondent No.5. Both are extracted as under:
NO.F.1-1(2)-TAX/92/5125-186 GOVERNMENT OF TIPURA OFFICE OF THE COMMISSIONER OF TAXES KAR BHAWAN: AGARTALA Dated, Agartala, the 1/4/2006.

NOTIFICATION

In exercise of the powers conferred by Sec. 85 of the Tripura value Added Tax Act, 2004 (Tripura Act No.1 of 2005) the powers of the Commissioner of Taxes under Sec. 10, 19, 20, 22, 24, 25, 27, 30, 31, 32, 34, 36, 37, 38, 39, 40, 43, 44, 46, 48 (4), 48 (5) 49 52, 53(3), 59, 60, 66(2), 75, 77 and 80 of the Said Act are hereby delegated to the Superintendent of Taxes w.e.f 27/4/2005.

The Concerned officers will exercise the powers so delegated to them in their respective arrears. (M.S. Bhattacharjee) Commissioner of Taxes Government of Tripura Copy to :-

1. The Manager, Tripura Government Press, Bordowali, Agartala with request to publish the above Notification in the extraordinary issue of Tripura Gazette, 10 (ten) copies of the above Notification may please be sent to the Commissioner of Taxes immediately.

2. All Inspector of Taxes.........................

3. The Asstt. Commissioner of Taxes, Agartala and Churaibari Check-Post.

4. Dy. Commissioner of Taxes, Agartala/Churaibari.

5. The Superintendent of Taxes, Charge-I/II/III/IV/V/VI/ Agartala P.Tax, Lux. Tax etc. Agartala /Udaipur/ Dharmangar/ Kailashahar/Belonia/Ambassa/Agartala Airport/Checkpost/Vigilance Cell Agartala.

6. Statistical Sec. /Establishment Sec. /General Sec. .

7. Guard File.

01/04/2006

(M.S. Bhattacharjee)

Commissioner of Taxes

Government of Tripura

NO.F.1-1(2)-TAX/9

GOVERNMENT OF TIPURA

OFFICE OF THE COMMISSIONER OF TAXES

P.N. COMPLEX, GURKHABASTI, AGARTALA

Dated, Agartala, the 4/6/2018

NOTIFICATION

In continuation of this office, Notification vide No.F.1- 1(2)-TAX/92/5125-186 dtd. 1/4/2006 and in exercise of the power conferred by sec. 85 of the Tripura Value Added Tax Act, 2004 (Tripura Act.No.1 of 2005) the powers of the Commissioner of Taxes under Sec. 31 of the act is hereby delegated to all the Superintendent of Taxes posted in Tax Audit Cell and they shall exercise the powers to entire state of Tripura.

This shall take effect from 31/3/2018.

(Nagesh Kumar, B, IAS)

Commissioner of Taxes

Government of Tripura

Copy to :-

1. The Manager, Tripura Government Press, Bordowali, Agartala with request to publish the above Notification in the extra-ordinary issue of Tripura Gazette, 10 (ten) copies of the above Notification may please be sent to the Commissioner of Taxes, Tripura.

2. The Additional Commissioner of Taxes, Agartala for information.

3. The Asstt. Commissioner of Taxes, Agartala for information.

4. The Superintendent of Taxes, Charge- I/II/III/IV/V/VI/VII/VII/VIII/Tax Audit Cell/ Agartala Enforcement Wing/Udaipur Enforcement Wing/Choraibari Enforcement Wing/Udaipur /Belonia/Ambassa/Teliamura/Bishalgarh/Dharmanagar/Kailashar.

5. Statistical Sec. /General Sec. /Establishment Sec. /Guard File.

(Nagesh Kumar, B, IAS)

Commissioner of Taxes

Government of Tripura

;