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Vivek Garg v. State Of U.P. Thru' Secy. Tax & Institutional Finance & Ors - WRIT TAX No. 1183 of 2003  RD-AH 1359 (18 May 2005)
Civil Misc. Writ Petition No.1183 of 2003.
Vivek Garg Versus State of U.P. and others.
Hon'ble R.K. Agrawal, J.
Hon'ble Rajes Kumar, J.
By means of the present writ petition filed under Article 226 of the Constitution of India, petitioner Vivek Garg seeks the following reliefs.
i) to issue a writ, order or direction in the nature of certiorari quashing the order of respondent no.4 dated 19.7.2003 (Annexure-3 to the writ petition) and the citation to appear dated18.7.2003 (Annexure-4 to the writ petition).
ii) to issue any other suitable writ, order or direction which the Hon'ble Court may deem fit and proper in the facts and circumstances of the instant case.
iii) to award costs of this petition to the petitioner.
Briefly stated the facts giving rise of the present writ petition are as follows.
According to the petitioner, he is one of the Directors of Delta Engineering Company Private Limited. The said company was engaged in the business of manufacture of pumps. Certain ex-parte assessment orders were passed by the Assistant Commissioner, Trade Tax,Khand-7, Meerut imposing a sum of Rs.5474000/- as tax against the said company for the assessment years 1997-1998 to 1999-2000 both under the U.P. Trade Tax Act and Central Sales Tax Act. Against the ex-parte assessment orders, the Company had already filed separate appeals before the Joint Commissioner (Appeals),II, Meerut. Respondent no.3, Assistant Collector 1st Class, Trade Tax, Meerut had recovered a sum of Rs.12715.84 from the bank account of the petitioner being Saving Bank Account No.580 in the Corporation Bank, Meerut. The ex-parte assessment orders have been set aside by the Appellate Authority and at present there is no demand outstanding against the said Company. Submission is that the petitioner is entitled for the refund/return of the aforesaid amount which has been recovered from him towards trade tax dues of the Company.
We have heard Sri M.K.Gupta, learned counsel for the petitioner and Sri K.M. Sahai, learned Standing Counsel for the respondents.
It is not in dispute that at present there is no outstanding dues against the Company as ex-parte assessment orders had already been set aside in appeal. Thus, any amount, which has been, recovered from the petitioner by coercive process towards satisfaction of the trade tax dues of the Company, which no longer subsists, is to be refunded.
Accordingly, we dispose of the writ petition with the direction to the respondent nos. 3 and 4, namely, Assistant Collector and Assistant Commissioner, Meerut to refund/return a sum of Rs.12715.84 to the petitioner preferably in any event within ten days from the date a certified copy of the order is filed before them. It is made clear that this Court has not adjudicated upon the claims of the petitioner on merits.
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