TaxTMI 
TaxTMI 
2026 (3) TMI 1510
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....ion held on 17-4-2017 and 17-5-2017. The terms and conditions for sale of timber, firewood, charcoal etc. (in depots and in-situ) by e-auction method were notified through circular dated 28-7-2016 by the Office of respondent no. 2 the Principal Chief Conservator of Forests, Maharashtra State, Nagpur. Clause 8 deals with mode of payment. Subclause (v) thereof is relevant, which reads thus :- "v) The Purchaser shall pay the amount of this bid which has been accepted (hereinafter referred to as "the sale price") as follows: a) 1/4th of the sale price along with the proportionate amount of the Forest Development tax as per Maharashtra Forest Development (Tax on sale of forest produce by Government or Forest Development Corpora....
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....ng with taxes in the account of Government through either Payment Gateway (Net Banking/Debit Card) or NEFT/ RTGS. No Payment through Credit Card will be allowed. This condition shall be binding to the Purchaser. In such a manner amount deposited in Government the Maharashtra Government Treasury by the Bank electronically under Revenue Heads provided by Depot Admin." As could be seen, 1/4th sale price along with proportionate amount of the Forest Development Tax under the provisions of the Maharashtra Forest Development (Tax on Sale of Forest-Produce by Government or Forest Development Corporation) (Continuance) Act, 1983 (for short 'Forest Tax Act, 1983') was to be paid within seven days from the date of publication of the sale result. T....
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....o accept 3/4th balance amount with GST and to release the timber logs without interest, penalty and ground rent. 4. The petitioner has admittedly deposited 1/4th amount along with the taxes in terms of the Forest Tax Act, 1983. He failed to pay the remaining 3/4th amount along with the taxes then prevailing within the period of 60 days and, therefore, respondent nos. 2 and 3 called upon the petitioner to deposit taxes along with interest at the rate of 18% per annum. 5. We find this action to be in tune with terms and conditions of the auction which the petitioner has accepted. The question, however, is whether the petitioner is entitled for payment of taxes under the provisions of the MGST Act of 2017, the same having came into force....
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....n (10) of Section 142 reads as under :- "(10) Save as otherwise provided in this Chapter, the goods or services or both supplied on or after the appointed day in pursuance of a contract entered into prior to the appointed day shall be liable to tax under the provisions of this Act." Thus, what is required is that the supply of goods should be after the appointed day, which is 1-7-2017. 9. Learned counsel for the petitioner submits that the goods purchased by the petitioner will be supplied to him by the respondents only upon full payment, the last date of which was after 1-7-2017. According to him, the said eventuality will qualify him for payment of tax in terms of the provisions of the MGST Act of 2017 and not in terms of t....
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.... reliance placed by the petitioner's counsel upon Section 64-A is misconceived. Section 64-A commences with a condition that unless a different intention appears from the terms of the contract in respect of increase or decrease of payment of tax. In the present case, the terms of contract for payment of tax was determined and agreed by the purchaser. The payment of tax under the provisions of Forest Tax Act, 1983 and the Act of 1959 was made applicable on the auction price. In fact, the petitioner deposited 1/4th amount along with proportionate Forest tax. That being so, he will be under obligation to pay remaining amount of tax in terms of agreed conditions of contract, which also includes payment of interest on delayed payment. 13. The....