Court No. - 37 Case :- WRIT TAX No. - 913 of 1999 Petitioner :- M/S Parvati Fuels Pvt. Ltd. Respondent :- The Commissioner Trade Tax And Anr. Petitioner Counsel :- Alok Kumar Respondent Counsel :- C.S.C. Hon'ble Rajes Kumar,J.
Hon’ble Bharati Sapru,J.
Heard Sri Alok Kumar, learned Counsel for the petitioner and Sri V.K.
Pandey, learned Standing Counsel.
The contention of the petitioner is that the petitioner has deposited
certain amount at the check post while importing the goods inside the
state of U.P. in view of the circular issued by the Commissioner towards
the security and entitled for the adjustment of the said amount or the
refund but the authority concerned is neither adjusting the amount
towards the outstanding dues nor refunding the same.
We are of the view that the issue raised in the writ petition involves
question of fact which can be considered by the fact finding authorities
and cannot be adjudicated in the writ jurisdiction.
In view of the above, we direct the petitioner to file a representation
before the assessing authority giving the complete details of the deposit
of the amount along with the evidences within a period of four weeks
and the assessing authority is directed to decide the said representation
within a period of two months thereafter by speaking order after giving
opportunity of hearing.
The Writ Petition is accordingly disposed of.
Order Date :- 7.7.2010
S.P.