Tripura HC imposes cost of Rs. 25,ooo/- on the commissioner of taxes to be recovered from his salary

AGRATALA- The Tripura High Court by a judgment dated 14th March, 2023 has impose a cost of Rs. 25,000/- on the Commissioner of Taxes to be recovered from his salary and to be paid to the Tripura High Court Bar Association for passing an order in an arbitrary manner.

The High Court while setting aside the suo-moto revisional order passed by the Commissioner of Taxes held that there was no jurisdictional error in the assessment of the Assessing Authority and the Revisional Authority namely Commissioner of Taxes acted beyond the provisions of the Act in issuing the notice as well as the order.

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The Court held that the authorities acting as a quasi-judicial authority by invoking powers under the Statute are expected to act judicially and are not expected to work as a money generating authority.

The Court observed that it was noticed by the Court that orders are passed by the authorities in an arbitrary manner which was driving tax payer to file appeal by depositing 50% of the disputed taxes.

The Court further held that for a casual approach of the tax authorities, a tax payer/dealer cannot be put to hardship and the officers need to more vigilant and tax friendly.

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The Court while not appreciating the action of the authority while allowing the writ application imposed the cost of Rs. 25,000/- from the Commissioner of Taxes to be recovered from the salary.

Dr. Ashok Saraf, Senior Advocate appeared before the High Couft for the petitioner and was assisted by Pritam Baruah, Advocate.