2020 (1) TMI 888

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....r Respondent(s) : Mr. A.K. Bhowmik, Advocate General, Mr. Debalay Bhattacharjee, G.A. Order (Akil Kureshi, C.J.) This petition is filed by an assessee. He has challenged a communication dated 18.10.2019 from the Superintendent of Taxes, Agartala requiring him to pay up an entire amount of Rs. 11,79,203 which was a demand of tax with penalties. The petitioner would point out that under the....

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....intainable and further recoveries may be stayed pending outcome of such revision petition. He submitted that the decision of learned Single Judge in case of M/s. Freight Carrier (India) (P.) Ltd. vrs. State of Tripura & others reported in (2011) 2 GLR 80 which takes a contrary view requires reconsideration. Section 70 of the VAT Act pertains to the revisional powers of the Commissioner. Under s....

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.... of penalty levied, has been paid by the dealer or the transporter where the order against which revision is filed relates to assessment of tax or imposition of penalty." As per this proviso, no petition for revision by a dealer or a transporter would be admitted by the Commissioner unless at least 50% of the amount of tax assessed, or the penalty levied as the case may be has been paid by the ....