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of <h1>Petitioner not liable for company dues, refund ordered for unauthorized collection.</h1> <h3>Greater Calcutta Gas Supply Corporation Ltd. and another Versus Certificate Officer/24 Parganas and others</h3> The certificate case against the petitioner for the certificate dues of O.G.C. Ltd. was found legally not maintainable as the tribunal determined that the ... - Issues Involved:1. Legal maintainability of the certificate case against the petitioner for the certificate dues of O.G.C. Ltd.2. Entitlement of the petitioner to a refund of the amount already paid.Issue-wise Detailed Analysis:1. Legal Maintainability of the Certificate Case:The core issue is whether the certificate case against the petitioner for the certificate dues of O.G.C. Ltd. for the assessment period ending March 1979 is legally maintainable. The petitioner argued that the certificate case initiated was illegal and without jurisdiction, as the petitioner was never a transferee of O.G.C. Ltd. and thus should not be liable for its dues. The petitioner-company (G.C.G.S. Corpn. Ltd.) and O.G.C. Ltd. were both under the Commerce and Industries Department, Government of West Bengal, and co-existed during the relevant period. The Commercial Tax Officer had only cancelled O.G.C. Ltd.'s registration effective from April 1, 1996, long after it ceased operations in 1978. The petitioner's bank account was attached without proper instruction from the relevant authorities, and no demand notice or assessment order was served to the petitioner. The respondents contended that the petitioner took over the entire business and assets of O.G.C. Ltd., and thus was liable for its dues. They cited a letter dated September 15, 1999, where the petitioner allegedly accepted this liability. However, the tribunal found that the State Government had taken over both the assets and liabilities of O.G.C. Ltd. and that no clause in the notifications indicated that the petitioner was burdened with O.G.C. Ltd.'s liabilities. The tribunal concluded that the certificate case against the petitioner was not legally maintainable.2. Entitlement to Refund:The petitioner sought a refund of the amount paid under duress, arguing that the collection was illegal. The tribunal noted that the petitioner-company paid Rs. 6.75 lakhs to release the attachment of its bank account, which was done under coercion. The tribunal emphasized that the State Government had taken over the liabilities of O.G.C. Ltd., and the petitioner was not legally obligated to pay these dues. The tribunal referenced previous rulings, including the case of Oriental Gas Company Ltd. v. State of West Bengal, which established that pending proceedings against O.G.C. Ltd. could only be enforced against the State of West Bengal. Consequently, the tribunal held that the amount collected from the petitioner was obtained through pressure tactics and was unauthorized. The tribunal ordered the refund of the collected amount to the petitioner within three weeks and allowed the respondents to take lawful steps against the appropriate party for recovery of the dues.Conclusion:The application was allowed, quashing the certificate case against the petitioner and setting aside the order dated September 4, 2001. The money collected from the petitioner was ordered to be refunded within three weeks, and respondents were permitted to take fresh steps according to law for recovery of the dues.
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