Garnishee notice under APVAT Act left intact as factual disputes over payments required fresh assessment hearing.

A garnishee notice issued for recovery of tax and penalty under the APVAT Act was not interfered with, because the dispute depended on factual controversies over payments already made and the effect given to earlier revisional and penalty orders. With conflicting claims on computation and compliance, the matter was left for fresh consideration by the assessing authority. The petitioner was given liberty to produce the calculation memo and supporting material, and the authority was directed to hear the petitioner and pass orders in accordance with law.

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Issues: Whether the garnishee notice for recovery of tax and penalty under the APVAT Act should be interfered with and the dispute remitted for fresh consideration in view of the controversy regarding payments already made and the effect of earlier orders.

Analysis: The dispute turned on factual questions regarding the amounts paid by the petitioner and the manner in which the assessing authority had given effect to the revisional orders and penalty orders. Since the record disclosed conflicting claims on computation and compliance, the matter was not decided on merits. The appropriate course was to direct the assessing authority to reconsider the matter after affording an opportunity of personal hearing and after the petitioner produced the relevant calculation memo and supporting material.

Conclusion: The garnishee notice was not quashed at this stage, but the petitioner was granted liberty to seek fresh consideration before the assessing authority, who was directed to pass orders in accordance with law after hearing the petitioner.

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