- (1.) The dispute involved in this writ petition relates to assessment under the West Bengal Value Added Tax Act, 2003 for the four quarters ending on 31st March, 2015. Before the West Bengal Taxation Tribunal the petitioner has challenged the constitutional vires of second proviso to Section 84 of the 2003 Act, which mandates pre-deposit of 15% of the total tax demand in an appeal proceeding. In this writ petition however the petitioner has challenged legality of garnishee proceeding initiated by the taxing authorities for realization of the assessed dues.
(2.) Mr. Khaitan, learned Senior Counsel appearing for the petitioner submits that the business of his client would be stalled in the event the garnishee proceeding is allowed to be retained.
(3.) We are not making any observation on the correctness of assessed dues or the vires of the aforesaid provision in this proceeding. The Tribunal and the statutory fora are in seisin over matters in which those issues are being dealt with. So far as the garnishee order is concerned, we had requested learned Additional Advocate General to suggest a figure the payment of which could permit the petitioner to carry on their business by operating its bank account. The sum suggested by him was Rs.30 Lakh. We are also apprised by Mr. Khaitan that the Tribunal is not in a position to hear out the matter pending before it at present for lack of quorum and has directed the matter to be listed on 9th July, 2018.;