HINDUSTHAN UNILEVER LIMITED Vs. COMMISSIONER OF COMMERCIAL TAXES, BIHAR, PATNA AND ORS.
LAWS(CAL)-2018-1-389
HIGH COURT OF CALCUTTA
Decided on January 10,2018

Hindusthan Unilever Limited Appellant
VERSUS
Commissioner Of Commercial Taxes, Bihar, Patna And Ors. Respondents

JUDGEMENT

Subrata Talukdar, J. - (1.) Party/parties are represented in the order of their name/names as printed above in the cause-title.
(2.) The attention of this Court is drawn to an earlier adjudication dated 1st January, 2018 in WP 1 (W) of 2018, i.e. the present writ petition.
(3.) By the earlier adjudication, the Hon'ble Single Bench was pleased to notice as follows:- (a) That qua the demand raised against the petitioner-I/Company by the Commercial Tax Division, Special Circle (CTD-SC), Patna of the amount of Rs. 18,72,67,621/- for the period 2011-12 and 2014-15, the demands stood reduced to Rs. 13,66,23, 808/-; (b) Further, on the instruction of CTD-SC, Patna the petitioner deposited Rs. 28 crores by way of advance of the Advance Tax; (c) By the correspondence dated 11th March, 2017 of the Deputy Commissioner, CTD, Patna, it was communicated to the petitioner that pending the appeal filed by the petitioner-I Company before the Appellate Authority, no Special Mode of Recovery shall be undertaken; (d) Notwithstanding the terms of the communication dated 11th March, 2017 (supra), the CTD-SC, Patna officers visited the bankers of the petitioner at Kolkata and compelled the bankers to issue on behalf of the Petitioner No. 1 Company a demand draft of Rs. 13,66,23,808/-.;


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