Liakhat Ali Mallick Vs State of West Bengal & Ors
Date: June 15, 2023
Subject Matter
Statutory requirement u/s 73(9) mandates payment of only 10% of the disputed tax as penalty
Summary
The case involves an appeal by the writ petitioner against a garnishee notice. The appellant has paid the entire tax as demanded and has also filed an appeal. The court has granted a stay on the garnishee notice but imposed a condition that the appel…
1. This intra-Court appeal by the writ petitioner is directed against the order dated 27th April, 2023 in W.P.A. No.7454 of 2023. The appellant had challenged the garnishee notice dated 13th February, 2023 on the ground that the appellant has paid the entire tax as demanded and has also preferred an appeal before the appellate authority and before the expiry of the period for filing the appeal, th…