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DEEPIKA MANDAL MAITY vs. THE ASSISTANT COMMISSIONER OF STATE TAX
(Calcutta High Court)

Hon'ble Judges:

T. S. SIVAGNANAM
HIRANMAY BHATTACHARYYA
Pet. Counsel
Jaweid Ahmed Khan
Bhaskar Sengupta
Talha Ahmed Khan
Res. Counsel
T. M. Siddique
Debasish Ghosh

Petitioner / Applicant

DEEPIKA MANDAL MAITY
Respondent THE ASSISTANT COMMISSIONER OF STATE TAX
Court Calcutta High Court
State

West Bengal

Date Mar 16, 2023
Order No.

M.A.T. 222 of 2023 With I.A. No.CAN 1 of 2023

Citation

2023(3) TAXREPLY 7539
Original Order
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ORDER

JUDGMENT This intra-Court appeal filed by the writ petitioner is directed against an order dated 13th January, 2023, 2023 in WPA No.648 of 2023. The said writ petition was filed by the appellant challenging an order passed by the adjudicating authority dated 16th December, 2022 levying a total penalty of Rs.8,97,125/-. The allegation is that the excavator owned by the appellant was being transported, which was intercepted and the road challan, which was issued, was produced before the authority and according to the authority, the transportation of the vehicle was in contravention of Section 129 of the Act and therefore, liable for payment of penalty. 2. It is clear that there is no allegation that the appellant had sold the excavator in question and upon sale, it was being transported. The appellant’s case is that the vehicle was purchased by the appellant by availing financial assistance from a bank and a hypothecation agreement has been entered into with the bank and....

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