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General Manager, BSNL, Agra v. Assistant Commissioner, Trade Tax, Sector 13, Agra & ors. - WRIT - C No. 913 of 2003  RD-AH 271 (8 August 2003)
COURT NO. 34
CIVIL MISC. WRIT PETITION NO. 913 OF 2003
BSNL, Agra ------ Petitioner
Trade Tax, Sector 13, Agra & ors. ------ Respondents
Hon'ble Dr. B.S.Chauhan, J
Hon'ble D.P.Gupta, J.
This writ petition has been filed for quashing the order dated 4.8.2003 (Annex. 14), passed by the respondent no. 2 Assistant Collector, Agra/Deputy Commissioner (Assessment) II, Agra, by which the Bank Accounts of the petitioner have been attached.
Facts and circumstances giving rise to this case are that earlier also litigation between the parties on the same issues has been adjudicated upon, even before the Hon'ble Apex Court. While deciding the dispute between the parties on 4th February, 2003, the Hon'ble Supreme Court has given a detailed judgment and observed as under:-
"We must, however, consider the last submission that the impugned demands relate to not only rentals but also to various other charges and, therefore, for working out the correct demand, the cases have to go back to the Assessing Officer for raising fresh demand. We find considerable force in that submission. We set aside the demand in question and direct the DoT (the respondent) to file the ''Returns' within three months from today. The Assessing Authority shall make order of assessment and raise fresh demand in accordance with law."
The aforesaid direction given by the Hon'ble Supreme Court makes it clear that no recovery can be made in pursuance of the assessment order, if any, made prior to 4.2.2003, and the Revenue was at liberty to make the fresh assessment orders if returns are being filed by the petitioner within a period of three months from the said date.
The petitioner has submitted that in pursuance of the order passed by the Hon'ble Supreme Court fresh Returns have been filed. Without passing any assessment order in those cases recovery is being made from the petitioner in pursuance of the assessment orders made prior to 19.2.2003, and as the amount was not paid, the Bank Accounts of the petitioner have been attached. Hence this petition.
Heard Shri Umesh Narain Sharma, learned Senior Advocate with S/Shri R.R.Agrawal, Advocate for the petitioner and S.P.Kesarwani, Advocates appearing for the respondents and Shri K.L.Grover, Advocate for the Bank and perused the record.
It appears that the Bank Accounts of the petitioner have been attached as the tax was not paid in respect of the assessment orders made prior to 19.2.2003 and the petitioner is justified not to make the payment in view of the aforesaid judgment and order of the Hon'ble Supreme Court, and as the petitioner has filed the fresh Returns, no recovery could have been made without making the fresh assessment.
Thus in view of the above, petition succeeds and is allowed. We set aside the order dated 4.8.2003 (Annex. 14) attaching the Bank Accounts of the petitioner.
However, whatever amount has been recovered, it may not be refunded at this stage, rather may be adjusted against the future assessment orders.
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