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Century Aluminium Manufacturing Co. Ltd. v/s Senior Joint Commissioner of Sales Tax, 24 Parganas Circle & Others


Company & Directors' Information:- CENTURY ALUMINIUM MANUFACTURING CO LTD [Active] CIN = U27106WB1974PLC029718

Company & Directors' Information:- R K MANUFACTURING CO LTD [Active] CIN = L27209WB1984PLC037758

Company & Directors' Information:- R K MANUFACTURING CO LTD [Active] CIN = L27209GJ1984PLC098951

Company & Directors' Information:- INDIA MANUFACTURING CORPORATION PRIVATE LIMITED [Active] CIN = U24100DL2010PTC198947

Company & Directors' Information:- S I A MANUFACTURING PRIVATE LIMITED [Active] CIN = U74120UP2013PTC057004

Company & Directors' Information:- S K M MANUFACTURING PRIVATE LIMITED [Active] CIN = U17200DL2011PTC223768

Company & Directors' Information:- S T S MANUFACTURING PRIVATE LIMITED [Active] CIN = U28112TZ2006PTC012940

Company & Directors' Information:- K M C ALUMINIUM PRIVATE LIMITED [Active] CIN = U27203TN2004PTC054461

Company & Directors' Information:- A. C. ALUMINIUM PRIVATE LIMITED [Active] CIN = U27100DL2010PTC202010

Company & Directors' Information:- A R G ALUMINIUM PRIVATE LIMITED [Active] CIN = U27203KA2008PTC047988

Company & Directors' Information:- A S P MANUFACTURING COMPANY PVT LTD [Active] CIN = U27109WB1991PTC051461

Company & Directors' Information:- A K MANUFACTURING PVT LTD [Active] CIN = U51909MN1988PTC003110

Company & Directors' Information:- I T A C (INDIA) MANUFACTURING CO LTD [Dissolved] CIN = L51109WB1982PLC034689

Company & Directors' Information:- J D MANUFACTURING CO PVT LTD [Active] CIN = U51909WB1996PTC079825

Company & Directors' Information:- A S P MANUFACTURING COMPANY PVT LTD [Not available for efiling] CIN = U36900WB1991PTC005146

Company & Directors' Information:- B R D MANUFACTURING PRIVATE LIMITED [Active] CIN = U51109WB1997PTC085188

Company & Directors' Information:- S L ALUMINIUM PRIVATE LIMITED [Strike Off] CIN = U27203MH2005PTC151142

Company & Directors' Information:- R J S MANUFACTURING PRIVATE LIMITED [Active] CIN = U27104DL1997PTC090521

Company & Directors' Information:- A G V ALUMINIUM PRIVATE LIMITED [Active] CIN = U74899DL1992PTC049563

Company & Directors' Information:- R K ALUMINIUM LTD [Amalgamated] CIN = L27203WB1980PLC032921

Company & Directors' Information:- B U MANUFACTURING PVT LTD [Active] CIN = U51109WB1982PTC035271

Company & Directors' Information:- J S ALUMINIUM PRIVATE LIMITED [Active] CIN = U52110TZ1999PTC008937

Company & Directors' Information:- M M MANUFACTURING PVT LTD [Active] CIN = U26922WB1993PTC059837

Company & Directors' Information:- J. C. MANUFACTURING INDIA PRIVATE LIMITED [Active] CIN = U21099WB2020PTC236821

Company & Directors' Information:- S B MANUFACTURING PRIVATE LIMITED [Strike Off] CIN = U31506WB1999PTC088567

Company & Directors' Information:- J H ALUMINIUM PRIVATE LIMITED [Strike Off] CIN = U27203TN1978PTC007685

Company & Directors' Information:- ALUMINIUM INDIA PVT LTD [Active] CIN = U27107AS1981PTC001883

Company & Directors' Information:- K. V. J. MANUFACTURING INDIA PRIVATE LIMITED [Active] CIN = U29308DL2017PTC320213

Company & Directors' Information:- A T E MANUFACTURING CO PRIVATE LIMITED [Amalgamated] CIN = U28999GJ1973PTC002296

Company & Directors' Information:- J P MANUFACTURING AND CO PVT LTD [Strike Off] CIN = U51226WB1982PTC034927

Company & Directors' Information:- D. K. MANUFACTURING (INDIA) LIMITED [Strike Off] CIN = U37200WB2011PLC170403

Company & Directors' Information:- S M MANUFACTURING COMPANY PRIVATE LIMITED [Active] CIN = U34300HR1997PTC057824

Company & Directors' Information:- G K MANUFACTURING PRIVATE LIMITED [Strike Off] CIN = U34300PB2012PTC036073

Company & Directors' Information:- P & B MANUFACTURING PRIVATE LIMITED [Active] CIN = U29254TN2010PTC076696

Company & Directors' Information:- B. V. H. MANUFACTURING INDIA PRIVATE LIMITED [Active] CIN = U74999GJ2018FTC100633

Company & Directors' Information:- CENTURY SALES PVT LTD [Active] CIN = U51109WB1996PTC076385

Company & Directors' Information:- R A MANUFACTURING COMPANY PRIVATE LIMITED [Strike Off] CIN = U36900HR2012PTC047669

Company & Directors' Information:- 24 * 7 TELECOM SERVICES PRIVATE LIMITED [Strike Off] CIN = U29309TG2006PTC051237

Company & Directors' Information:- A K R MANUFACTURING PRIVATE LIMITED [Active] CIN = U19200RJ2012PTC041177

Company & Directors' Information:- C N C MANUFACTURING PRIVATE LIMITED [Strike Off] CIN = U64204DL2015PTC281449

Company & Directors' Information:- CENTURY CORPORATION LIMITED [Dissolved] CIN = U99999MH1941PTC003334

Company & Directors' Information:- CENTURY SALES PVT. LTD. [Strike Off] CIN = U99999DL2000PTC012016

    W.P.No. 2279 (W) of 2016

    Decided On, 11 February 2016

    At, High Court of Judicature at Calcutta

    By, THE HONOURABLE MR. JUSTICE SANJIB BANERJEE

    For the Petitioner: Sumit Kumar Chakraborty, Piyal Gupta, Sanchita Dey, Payal Verma, Advocates. For the Respondents: Abhratosh Majumder, Prithu Dudhoria, S. Mukherjee, Advocates.



Judgment Text

The problem faced by the petitioning assessee is on account of the West Bengal Taxation Tribunal not functioning at the moment.

The petitioner challenged an order of assessment by way of an appeal.

However, by the time that the appeal was lodged, Section 84 of the West Bengal Value Added Tax Act, 2003 stood amended and an appeal had to be filed with the statutory pre-deposit of 15% of the tax in dispute which was not done in the petitioner’s case. As a consequence, the appeal was not entertained. The Sales Tax authorities proceeded to try and realise the tax due. Garnishee proceedings were instituted and it is the admitted position that a sum of about Rs.45 lakh due from third parties to the petitioning assessee has been realised by the Sales Tax authorities on account of the perceived dues of the petitioning assessee.

Since Section 84 of the said Act read with Rule 138 of the West Bengal Value Added Tax Rules, 2005 permits an appeal to be entertained upon 15% of the tax in dispute to be put in as a pre-deposit, the realisation of an amount in excess of 15% of the tax in dispute by the Sales Tax authorities entitles the petitioner to maintain an appeal from the order of assessment without making any further pre-deposit. Accordingly, the order of the appellate forum by which the appeal was not entertained, dated January 18, 2016 is set aside and the appeal is restored on the board of the appellate forum to now be dealt with in accordance with law.

Since an amount in excess of 35% of the tax in dispute has been realised by the department in course of the garnishee proceedings, the department is restrained from realising any further money on account of the tax in dispute from the petitioning assessee or any agency or associate of the petitioning assessee in any manner whatsoever without the previous leave of the appellate forum. The petitioning assessee will now be entitled to operate its bank accounts without the fetters imposed by the Sales Tax authorities. It will also be open to the petitioning assessee to claim refund of the amount in excess already realised by the department, if and to the extent that the appeal succeeds. If any refund is payable to the petitioner upon the appeal succeeding, the refund will carry interest at the statutory rate from the date of rea

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lisation thereof till the date of payment. It is hoped that the appellate forum will dispose of the appeal as expeditiously as the business of that forum would permit. W.P. 2279 (W) of 2016 is disposed of without any order as to costs.
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