- (1.) In this proceeding, the petitioners question legality of amendments made under Section 84(1)(b) of the West Bengal Value Added Tax Act, 2003 and Rule 138 (2)(b)(ia) of the West Bengal Value Added Tax Rules 2005. The main matter is pending before the West Bengal Taxation Tribunal. Before the Tribunal, the petitioners' plea against assessment made by the tax authorities is one of the issues. At the time of admission of this petition, however, complaint has been made by the petitioners over issue of garnishee orders issued to two of their debtors, being M/s. Rupkatha and M/s. Haribansha. In our view, that point ought to have been agitated before the Tribunal itself. But considering the factual context of this case we do not want to add a further layer in the decision making process on this question and we shall be addressing this question in this order itself.
(2.) We direct the petitioners to pay a sum of Rs.75,000/- (rupees seventy five thousand only) within seven days. The garnishee order shall stand suspended for seven days and on payment of the sum of Rs.75,000/- (rupees seventy five thousand only), the order shall stand dissolved so far as the subject dispute is concerned. If however such payment is not made, then the garnishee orders shall revive with their full vigour. This payment shall be made without prejudice to the rights and contentions of the parties and shall abide by the outcome of the petitioners' application before the Tribunal, registered as RN 1905 of 2017.
(3.) The present application shall stand disposed of in the above terms. As we have not called for any affidavit in this matter, allegations made in this writ petition shall be deemed to have not been admitted.;