Court allows fresh representation for waiver, prohibits coercive action, sets time limits

The court disposed of the Writ Petition, allowing the petitioner to submit a fresh representation seeking waiver for specific assessment years within a fortnight. Authorities were directed to consider and pass appropriate orders within two months. Coercive actions against the petitioner were prohibited until a decision on the representation. Failure to submit the representation would result in the automatic recall of the order, permitting authorities to proceed against the petitioner. No costs were awarded, and pending miscellaneous petitions were closed.

---

---

Issues:
Waiver of arrears of tax for inter-State sales of Bengal Gram, Dalls, and Pulses; Compliance with conditions for tax waiver; Legality of Garnishee order issued against the petitioner.

Analysis:
The petitioner sought a waiver of arrears of tax over 3%/2% for inter-State sales of certain goods for the tax period 01.04.2008 to 31.05.2014 based on various government orders and memos. The government had issued orders waiving excess demands raised for non-production of 'C' Declaration Forms for the mentioned period. The petitioner submitted documents to comply with the conditions for tax waiver as per the relevant memos. However, the respondent issued a Garnishee order against the petitioner instead of granting the waiver, alleging non-satisfaction of conditions.

The court noted that assessment orders had become final but emphasized the government's extension of the waiver benefit for inter-State sales of Dalls and Pulses above 2%/3% in case of non-production of 'C' Declaration Forms, subject to fulfilling conditions in the memos. The petitioner had submitted documents for waiver but no order rejecting the plea was presented. Thus, the court decided to dispose of the petition, allowing the petitioner to file a fresh representation seeking waiver for specific assessment years within a fortnight, with a directive for the authorities to consider and pass appropriate orders within two months.

In conclusion, the court disposed of the Writ Petition, providing an opportunity for the petitioner to seek waiver by submitting necessary documents within a specified timeframe. If the representation is made, coercive steps against the petitioner are prohibited until a decision is reached. Failure to submit the representation would lead to the automatic recall of the order, allowing authorities to proceed against the petitioner as per the law. No costs were awarded, and pending miscellaneous petitions were closed.

---