GUWAHATI, India, Aug. 28 -- Gauhati High Court issued the following order on July 28:
1. Heard Dr. A. K. Saraf, learned Senior Counsel, assisted by Mr. P. K. Bora, learned counsel appearing for the petitioners in all the above noted writ petitions. Also heard Mr. B. Choudhury, learned. Standing Industries & Commerce Department and Mr. G. Das, learned Standing Counsel, North-Eastern Development Finance Corporation Limited.
2. The petitioners, in the above noted writ petitions have presented a challenge to a communication dated 16.06.2017, issued by the Superintendent of Taxes (Recovery), Guwahati, to the Chairman-cum-Managing Director, NEDFi, TISCP, Guwahati, requiring the latter to not disburse any subsidy to the firms named therein, including the petitioners, herein, without prior clearance/concurrence of the Tax authorities.
3. The petitioners, in the present proceedings have contended that in terms of the physical incentives and concessions announced for the North-Eastern Region, for setting up new industrial units as well as for the substantial expansion of the existing industrial units, each of the petitioner proceeded to alter their position by setting up of new industrial units and/or, effecting substantial expansion of their existing units. The petitioners contend that for setting up of a new industrial unit and/or, for expansion of the existing industrial unit, the policy provides various subsidies like interest subsidy, capital investment subsidy, transport subsidy etc. The petitioners, in the above noted writ petitions are involved in the production of Coke. The petitioners project that they, by following the procedure mandated in the policy in place, had submitted their respective claims for being released the subsidies involved before the jurisdictional, General Manager, DICC.
4. The petitioners submit that they have been regularly paying their due taxes as per the assessment made in their respective cases. However, in spite of clearance of tax dues, the Superintendent of Taxes (Recovery), Guwahati, i.e. the respondent no. 6, herein, vide a communication dated 16.06.2017, requested the Chairman-cum-Managing Director, NEDFi, TISCP, Guwahati, not to disburse any subsidies authorized to the firms mentioned in the said communication, in view of the fact that the said firms, including the petitioners herein, had defaulted in making payment of Government dues under various taxation acts. It was requested in the said communication that the NEDFi authorities shall not disburse the subsidy to the defaulting manufacturing units without prior clearance/concurrence of the Tax authorities of the State. The said communication dated 16.06.2017 was forwarded to the petitioners herein, by the NEDFi authorities. It is contended that the petitioners, on receipt of the said communication dated 16.06.2017, on the same being forwarded to it by the NEDFi authorities, they had individually approached the Tax authorities of the State, requesting for a confirmation with regard to the outstanding dues that has been computed in respect of each of them. The petitioners contend that they having been paying their assessed dues from time to time, the dues receivable from them as set out in the communication dated 16.06.2017, does not reflect the correct position and a modification thereof was mandated to be so undertaken by the State Tax Authorities.
*Rest of the document can be viewed at: (https://hcservices.ecourts.gov.in/ecourtindiaHC/cases/display_pdf.php?filename=%2FE3WiyNUWFIaR1oBGE62WmjDjNfNr87lowsmQ8JNcTUDWS3uRu6baS0kxj%2BQr4KF&caseno=WP(C)/2413/2019&cCode=1&cino=GAHC010078562019&state_code=6&appFlag=)
Disclaimer: Curated by HT Syndication.
