Partly allowed

Bhupendra Narayan Choudhury v. the State of Tripura and Ors.

Tripura HC25 Oct 2017WP(C)/904/2017

Case brief

AI extract

What is this about?

The Court, applying its earlier decision in WP(C) No. 127 of 2013, held that the deduction of tax at source from transporters was illegal. The Court quashed the deductions and directed the respondent-authorities to refund the amount along with statutory interest within three months, failing which the State must pay 12% per annum. Adjustment against pending dues was permitted. The writ petitions were disposed of in these terms.

What did the court decide?

The deductions were quashed; refund of deducted tax with interest within 3 months directed; failing which, 12% interest per annum payable; adjustment against dues permitted.

Bhupendra Narayan Choudhury Vs the State of Tripura and Ors. — Tripura HC (2017) — LawSathi Research

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WP(C) NO.899/2017 Along with WP(C) NO.900/2017 Along with WP(C) NO.901/2017 Along with WP(C) NO.902/2017 Along with WP(C) NO.903/2017 Along with WP(C) NO.904/2017

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BEFORE

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HON’BLE THE CHIEF JUSTICE MR. T. VAIPHEI HON’BLE MR. JUSTICE S. TALAPATRA

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Present:

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For the petitioners : Mr. B.N. Majumder, Advocate, Mr. R. Saha, Advocate. For the respondents : Mr. D.C. Nath, Addl. G.A.

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25.10.2017.

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It is stated by Mr. B.N. Majumder, the learned counsel for the petitioners, which is not disputed by Mr. D.C. Nath, the learned Addl. Government Advocate for the Staterespondents, that the controversy in these writ petitions is squarely covered by the decision of this Court dated 07.01.2014 passed in WP(C) No.127 of 2013 and other connected matters. In those writ petitions, this Court held:“5. ……..A contract to transport goods from one place to another is not a works contract. The amount which a transporter receives may be included in the sale value for calculating the taxable turnover but by no stretch of imagination can the transporter be held liable to pay tax? We are, therefore, clearly of the view that the deduction of tax on the amount paid to the transporters/petitioners is illegal and is liable to be quashed and the same is accordingly quashed. The tax which has been deducted shall be refunded to the petitioners along with statutory interest within 3(three) months from today failing which the State shall be liable to pay interest @ 12% per annum. In case there are any taxes due from any of the petitioners the State shall be at liberty to adjust the refundable amount against the taxes due from the petitioners to the State.”

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WP(C) NO.899/2017 a/w WP(C) NO.900/2017 a/w WP(C) NO.901/2017 a/w WP(C) NO.902/2017 a/w WP(C) NO.903/2017 a/w WP(C) NO.904/2017

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In that view of the matter, the deduction of taxes at source made by the respondent-authorities from the bills of the petitioners is illegal.

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Consequently, the respondent-authorities are directed to refund to the petitioners the deducted amount along with statutory interest within 3(three) months from today, failing which the State-respondents shall pay interest @ 12% per annum. In case, there are any taxes due from any of the petitioners, the State-respondents are at liberty to adjust the refundable amount against the taxes due from the petitioners to the State.

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The writ petitions stand disposed of in the manner and to the extent indicated above.

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JUDGE CHIEF JUSTICE

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Pulak

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WP(C) NO.899/2017 a/w WP(C) NO.900/2017 a/w WP(C) NO.901/2017 a/w WP(C) NO.902/2017 a/w WP(C) NO.903/2017 a/w WP(C) NO.904/2017

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Page 2 of 2

Bhupendra Narayan Choudhury v. the State of Tripura and Ors.

Case brief

What is this about?

What did the court decide?

Bhupendra Narayan Choudhury v. the State of Tripura and Ors.

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Cases cited

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