2020 (1) TMI 888

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....dvocate 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 order of assessment dated 30.03.2019 the A....

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....ed 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 sub-section (1) of Section 70 the Commissioner h....

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....here 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 dealer or the transporter. A learned Single Judge of Gauhati High Cour....