TaxTMI 
TaxTMI 
2020 (2) TMI 962
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....vernment of Tripura, Charge-III, Agartala which reads as under:- "As per office records it appears that, till today, you have not deposited security money Rs. 12,00,000/- for amendment of your Certificate of Registration by way of inclusion of new Go-down/delivery point at the premises of Smt. Bapita Ghosh(Das), W/o Sri Swapan Kumar Das, Mahesh Smriti Road, Dharmanagar, North Tripura. Therefore, once again you are hereby asked to deposit security money amounting to Rs. 12,00,000/- (Rupees twelve lakh) only through Challan in Form- VXVIII by 6th June,2016 positively to get your Certificate of Registration amended to run the Branch Office in the said premises." 2. Brief facts are as under: Petitioner is a proprietary c....
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....f Taxes (Registration Cell), Government of Tripura on 07.07.2015. In such application the petitioner pointed out that having acquired the right to use the said go-down the petitioner would use the same as a delivery point for the purpose of delivery of goods to provide better service to its customers. The petitioner, therefore, requested that the fresh registration certificate after amending the existing certificate be issued. It was in response to the said application that the Superintendent of Taxes made the impugned communication, contents of which we have already recorded earlier. As per this communication the petitioner was called upon to deposit a sum of Rs. 12,00,000/- (Rupees twelve lakh) by way of security deposit only upon which t....
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....is also stated that, the new godown is under the jurisdiction of Suptd. of Taxes, Dharmanagar and since activity of the said new godown is under the jurisdiction of the Supdt. of Taxes, Dharmanagar, the petitioner is bound to submit its accounts to the Supdt. of Taxes, Dharmanagar. Hence, asking of security money is justified." 6. In this affidavit, the reference is also made to an inquiry conducted by the department at the proposed site of the new go-down. A copy of the report submitted by the inquiry officer is also produced. Reference to this report will be made at a later stage. 7. Having heard learned counsel for the parties and having perused documents on record, we find that the insistence on the part of the department to colle....
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....on certificate in Form-V. 9. Under Memorandum dated 20th July, 2015 the Commissioner of Taxes in exercise of powers under Rule 12(4) of the Rules of 2005 has prescribed the security deposit amounts required for different classes of re-sellers, importers, manufacturers and transporters. Relevant portion of this Memorandum reads as under:- "......(iv) transporters of all categories by whatever name known Rs. 12,00,000.00 (v) Branch office of Transporters of all categories by Whatever name known Rs. 12,00,000.00 (vi) Amendment of registration other than inclusion of branch office of transporters as mentioned at Sl.No.(v), Nil This shall come into force with effect from the date of issue of this Memorandum. ....
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....porter to provide various details in the application for registration which includes the address of all branch offices and address of go-downs. Thus, there is a clear distinction between a branch office and a mere go-down. In the present case there is nothing on the record to suggest that the petitioner intended to use the said additional go-down as a branch office. The averments made in paragraph 5 of the said affidavit which we have reproduced, merely manifests a total misconception of law on the part of the respondents. In the said portion the respondents equated a go-down with a branch office which is clearly not the tenets of law. Even the inquiry report dated 03.07.2013 throws no further light on this aspect. Contents of the report ma....