PRAN BEVARAGE INDIA PVT. LTD. Vs. STATE OF TRIPURA

JUDGEMENT

(1.) The petitioner has challenged demand notice and further coercive action of attacking the petitioner's Bank account for recovering unpaid taxes of the petitioner when his revision petitions are still pending.

(2.) The brief facts are that for the assessment years 2014-15 and 2015-16, Assessing Officer has raised certain tax demands against the petitioner by passing orders of assessment. The petitioner has filed revision petitions against such orders of assessment. According to the petitioner, pending such revisions he had satisfied the requirement of pre-deposit as per the statutory provisions. The department, however, was of the opinion that the deposit made by the petitioner was not sufficient to meet with the pre-deposit requirement. In such background, pending such revision petitions the department raised coercive recoveries against the petitioner. When the petitioner did not pay up the disputed tax amounts, the authorities wrote to the petitioner's Bank and under a communication dated 31st December, 2020 attached the petitioner's Bank account in Indian Overseas Bank, Ramchandranagar Branch, Agartala whereupon this petition came to be filed.

(3.) At the outset learned Additional Government Advocate stated that the petitioner's revision petitions are already admitted and are being considered by the revisional authority on merits. He placed on record two separated orders both dated 25th January, 2021 passed by the revisional authority which indicates that the next date of hearing of the revision petition is fixed at 6th February, 2021. On the strength of the said documents and on the instructions, he stated that the revision petitions would be decided on merits after hearing the petitioner and the question of adequacy or otherwise of pre-deposit will not be raised.