Allahabad High Court ask Govt. to take action against Joint Commissioner Sales tax Azamgarh for not complying with order.
He has even no minimum courtesy as to how he should appear before the Court, remarked the High Court
ABCAUS Case Law Citation:
ABCAUS 2433 (2018) 07 HC
The Hon’ble High Court was hearing a Sales/Trade Tax Revision Petition filed by the Commissioner, Commercial Tax, UP against the order passed by the Commercial Tax Tribunal Bench, Varanasi.
In the previous hearing the Hon’ble High Court had observed that no proper explanation had been offered by the revisionist with regard to delay in filing the present revision. The delay was attributed to shortage of employees in the Commercial Tax Department, excess work over Goods and Services Tax and performing duties in election and in the examination of Madhyamik Shiksha Parishad to control copying in the examination and in performing duty in peaceful organization and being on duty as seeking Sector Magistrate.
This Hon’ble High Court was informed that the proposal letter (undated) issued by the Joint Commissioner (Executive) Commercial Tax, Azamgarh Region Azamgarh had been received in the office of Additional Commissioner, High Court (works) at Allahabad after 18 months from the date of the order impugned.
The Hon’ble High Court observed that there was no explanation offerred nor it was indicated even in the letter issued by the Joint Commissioner (Executive) Commercial Tax, Azamgarh Region Azamgarh and the letter itself was undated with regard to delay.
The Hon’ble High Court opined that Prima facie it appeared that due to negligence on the part of the Joint Commissioner the delay had caused.
It was noted that in another case also, related to the same Joint Commissioner the Court had noticed that for the delay, a similar type of explanation had been offered.
In view of the above, the Hon’ble High Court had passed order calling for a personal affidavit from the said Joint Commissioner Azamgarh explaining the cause and reasons of delay in filing the revisions. It was also directed that on next date fixed, the Joint Commissioner Azamgarh shall also be personally present before the Court and explain the reasons.
However, when the case was taken up on the next listing, though the said Joint Commissioner, Commercial Tax, Azamgarh was present in the Court, His Lordship observed that he had even no minimum courtesy as to how he should appear before the Court. He was wearing a jeans paint. Also, he had not even complied with the Court’s order nor any affidavit had been filed in pursuance of the previous order.
When the Hon’ble High Court asked the said Jt. Commissioner in what time he will comply the order, he said that he was busy at present and at least one months’ time be allowed to him. He stated that he had a lot of other work therefore he could not comply the order of the High Court.
In view of the aforesaid reasons, the Hon’ble High Court passed order and directed the commissioner, Commercial Tax/Principal Secretary, Service Tax, Government of U.P. to take appropriate action against the said Joint Commissioner, Commercial Tax, Azamgarh and pass an appropriate orders in accordance with law.
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