The Gauhati High Court has directed the appellate authority to decide on the petitioner’s request for a waiver of the 25% pre-deposit under Section 33(6) of the Assam General Sales Tax Act, 1993 ( AGST ) Act within six months.
The brief facts of the case are that the petitioner was in the business of trading hardware goods, L.D. Oil, J.D. Oil, Thinner, Furnace Oil etc. under the name and style of M/s. P.G. Oil Traders which was a proprietorship concern. M/s. P.G. Oil Traders was registered under the provisions of the Assam General Sales Tax Act, 1993.
It was the case of the petitioner that M/s. P.G. Oil Traders has submitted its returns for the assessment years 2002-2003 and 2003-2004 before the Assessing Authority as per the provisions of Assam General Sales Tax Rules, 1993. The assessments for the aforesaid years were finalised and the assessment orders were passed by the Assessing Officer for the assessment years 2002-2003 on 31.03.2008 and for the year 2003-2004 on 27.07.2008.
It was contended that the proprietor of the M/s. P.G. Oil Traders was not aware about the said assessment orders. However, he came to know about the same when certain proceedings were initiated against him for recovery of the alleged dues. On enquiry, the petitioner came to know that the assessments have been concluded for the aforesaid assessment years and proceedings were initiated for recovery of the due tax amount.
The petitioner had, therefore, obtained certified copies of the assessment orders of the aforesaid years in the year December, 2012 and had preferred an appeal before the Deputy Commissioner of Taxes (Appeals), Jorhat/respondent No.3. Along with the said appeal, the petitioner has also preferred stay application as well as condonation of delay application.
In those appeals, the date of hearing was fixed as 19.02.2013. However, the petitioner was asked to deposit 25% of the disputed tax. The petitioner had opposed the same and also prayed for waiver of the requirement of deposit of 25% of the disputed tax.
The bench found that the instant revision petition was allowed. Consequently, the order dated 29.07.2013 passed by the respondent No.3 and the order dated 16.07.2015 passed by the Assam Board of Revenue are set aside. The matter was remanded back to the Appellate Authority to consider and decide the appeal/appeals filed by the petitioner as per the provisions of Section 33 of the AGST Act, 1993.
The Appellate Authority shall also consider the request of the petitioner for waiver of the condition of pre-deposit of 25% of the disputed amount as per the provision to Section 33(6) of the AGST Act, 1993 after providing due opportunity of hearing to the petitioner.
A single bench comprising Justice Vijay Bishnoj directed the Appellate Authority to decide the appeals filed by the petitioner expeditiously, preferably, within a period of 6(six) months from the date of production of a certified copy of this order.
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