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<h1>High Court directs prompt filing of sales tax adjustment claims, sets deadlines for disposal and deposit</h1> The High Court of Allahabad directed petitioners to file claims for sales tax adjustment with supporting materials within two months. The Sales Tax ... Adjustment of sales tax - stay on sale of attached property pending adjudication - filing and adjudication of claims by assessing officer - deposit as condition for lifting attachmentAdjustment of sales tax - filing and adjudication of claims by assessing officer - Claims for adjustment of sales tax filed by the petitioners must be adjudicated before any sale of their attached properties proceeds. - HELD THAT: - The Court found the petitioners' contention justified that properties should not be sold until the adjustments claimed - either on account of prior payment or reduction in liability on appeal or revision - are finally adjudicated by the department. The Court directed the petitioners to present their claims with supporting materials to the Sales Tax Officer, Firozabad, within two months, and directed the Sales Tax Officer to decide the claim within one month of receipt of the claim and evidence. These directions require the assessing authority to consider and determine the adjustment claim before any sale is effected.Petitioners to file adjustment claims within two months and Sales Tax Officer to adjudicate the same within one month.Deposit as condition for lifting attachment - stay on sale of attached property pending adjudication - Attachment of petitioners' properties to be lifted upon deposit of the amount determined after adjustments. - HELD THAT: - The Court directed that after determination of the liability following adjudication of the adjustment claim, the petitioners shall deposit the amount determined within two months from the date of determination. Upon such deposit of the money due after adjustments, the attachment on the petitioners' properties is to be lifted. This makes deposit of the post-adjustment liability the operative condition for releasing the attachment and prevents sale prior to adjudication and deposit.Attachment to be lifted on deposit of the amount determined after adjustment, deposit to be made within two months of determination.Final Conclusion: The petition is disposed of by directing the petitioners to file adjustment claims within two months, directing the Sales Tax Officer, Firozabad, to decide the claims within one month of filing, requiring deposit of the amount determined within two months of determination, and ordering that attachment of the petitioners' properties shall be lifted upon such deposit; no order as to costs. The High Court of Allahabad directed petitioners to file claims for sales tax adjustment with supporting materials within two months. The Sales Tax Officer must dispose of the claim within one month. Petitioners must deposit the determined amount within two months to lift property attachment. No costs were awarded.
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