1998 (10) TMI 522

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....ed by the Assistant Commissioner of Taxes, Government of Tripura, Agartala, directing the petitioner to pay a further sum of Rs. 55,142 as a pre-condition for admission of appeal filed by the petitioner against the imposition of penalty and tax levied for the year 1996-97. 2.. Mr. Susil Chandra Saha, learned counsel appearing for the petitioner, submitted that a reading of the proviso to sectio....

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.... total amount of tax assessed and the penalty levied by the assessment orders and penalty orders worked out at Rs. 8,27,420.40 and fifty per cent of the aforesaid tax and the penalty worked out at Rs. 4,13,710.20. The petitioner has already paid an amount of Rs. 3,10,280 as tax and Rs. 1,00,000 pursuant to the direction of this Court in the earlier civil rule totalling to Rs. 4,10,280. According t....

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....Court in the earlier civil rule. 4.. Mr. U.B. Saha, learned Government Advocate, Tripura, on the other hand, sought to sustain the impugned order dated October 7, 1998 passed by the Assistant Commissioner of Taxes and submitted that the Assistant Commissioner of Taxes has correctly interpreted the provisions of section 20, provisos (i) and (ii) of the 1976 Act. 5.. In the instant case, th....

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....oner was both against the tax and the penalty. This is the fair and correct interpretation of the aforesaid provision read with the explanation to clause (ii) of the proviso to sub-section (1) of section 20 of the 1976 Act which is extracted hereinbelow: "Explanation.-For the purpose of clause (ii), any amount paid either as tax or as penalty shall be deemed to be the amount paid towards tax as....