ECI-NAYAK (JOINT VENTURE) Vs. STATE OF TRIPURA & ORS.

JUDGEMENT

(1.) The instant petition has been filed by the petitioner who is a registered dealer under the Tripura Value Added Tax Act, 2004 (hereinafter referred to as the TVAT Act, 2004) assailing the assessments made by the assessing authority in exercise of powers u/Sec.31(1) of the TVAT Act, 2004 for the assessment years 2010-2011 to 2014-2015.

(2.) Indisputedly, the order passed by the assessing authority impugned in the instant proceedings dt. 31st March, 2016 is appealable u/Sec.69 and second appeal u/Sec.71 before the tribunal and further a revision petition before the High Court u/Sec.72 on a question of law. That, an inbuilt mechanism has been provided under the Act, 2004, if the dealer is aggrieved may file an appeal against the order of assessment or penalty levied under the Act, 2004 provided the amount of tax assessed or the penalty levied has been paid with a discretion to the authority before whom an appeal has been preferred for reasons to be recorded in writing may provide relief to the dealer to pay any lesser amount but that shall not be less than 50% to the tax assessed or 50% of the penalty levied and on payment of the amount so directed by the appellate authority, appeal can be entertained.

(3.) The facts in brief relevant for the purpose are that the petitioner was awarded a contract by the NF Railways in respect of Earthwork and construction of minor bridges from KM 0.00 to KM 35.00 from Agartala to Udaipur of Agartala-Subroom new BG line project vide work order dt. 31st August, 2009. As alleged in the petition, the petitioner submitted returns duly audited by the Chartered Accountant, but the assessing authority issued notices dt. 14th September, 2015 regarding assessment for the year 2010-2011 to 2013-2014 u/Sec. 31(1) of the TAVT Act, 2004, pointing out the irregularities in the books of accounts maintained by the petitioner to levy interest u/Sec.25 (1) (c) and penalty u/Sec.25(3) of the Act.