ECI NAYAK (JOINT VENTURE) Vs. STATE OF TRIPURA
HIGH COURT TRIPURA
Eci Nayak (Joint Venture)
STATE OF TRIPURA
Click here to view full judgement.
(1.)Petitioner has prayed for the following reliefs:
"(i) Issue Rule NISI;
(ii) Issue Rule calling upon the respondents or each one of them to show cause as to why a Writ of Certiorari shall not be issued quashing/canceling/setting aside the impugned order dated 06.06.2019 (Annexure-4 supra);
(iii) Issue Writ calling upon the respondents or each one of them to show cause as to why a Writ in the nature of Mandamus shall not be issued directing/mandating the respondent authorities not to act upon the impugned order dated 06.06.2019 and 14.08.2019 (Annexure-4) till disposal of the Writ petition and admit the appeal filed by the petitioner on receipt of the deposit of Rs. 11,78,269/- being the fifty percent of the tax in all the 4(four) appeals;
(iv) Issue Rule calling upon the respondent or each of them to show cause as to why any other writ shall not be passed under the plenary jurisdiction of this present petition.
(v) Issue any other appropriate writ or writs as to your Lordships may deem fit and proper to give full reliefs to your humble petitioner;
In case the respondents are show caused or not your Lordships may be pleased to make the Rule absolute in terms of the prayers as made above;
Pending disposal of this writ petition your Lordships may be pleased enough to stay all further proceedings which may arise out of the order dated 06.06.2019 and 14.08.2019 (Annexure- 4) above for the fairs ends of justice."
(2.)Having heard the learned counsel appearing for the parties, we are of the considered view that since the assessment proceedings, pertaining to the year 2010-2011, 2011-2012, 2012-2013 and 2013-2014, were carried out by a common order and as per the requirement of the law, the writ petitioner is to file separate proceedings before the appellate authority and since the petitioner is required to deposit 50% of the amount so assessed (tax and penalty) by the assessing authority, ends of justice would be best met, if the petitioner cumulatively deposits 50% of the entire assessed amount and the petitions are heard and disposed of together.
(3.)Learned counsel appearing for the petitioner states that short fall, if any, in meeting the requirement of 50% (cumulatively) of the assessed amount, shall be paid within a period of 1(one) month.
Copyright © Regent Computronics Pvt.Ltd.