Page 57 - GSTL_30th April 2020_Vol 35_Part 5

2020 ] BRAHMAPUTRA TELE PRODUCTIONS PVT. LTD. v. STATE BANK OF INDIA 543
any other person from whom money is due or may become
due to such person, or who holds or may subsequently hold
money for or on account of such person, to pay to the credit of
the Central Government either forthwith upon the money be-
coming due or being held or at or within the time specified in
the notice, not being before the money becomes due or is held,
so much of the money as is sufficient to pay the amount due
from such person or the whole of the money when it is equal
to or less than that amount;
(ii) every person to whom a notice is issued under this section
shall be bound to comply with such notice, and in particular,
where any such notice is issued to a post office, banking com-
pany or an insurer, it shall not be necessary to produce any
pass book, deposit receipt, policy or any other document for
the purpose of any entry, endorsement or the like being made
before payment is made, notwithstanding any rule, practice or
requirement to the contrary;
(iii) in a case where the person to whom a notice under this
section is sent, fails to make the payment in pursuance thereof
to the Central Government, he shall be deemed to be an as-
sessee in default in respect of the amount specified in the no-
tice and all the consequences of this Chapter shall follow;
(c) the Central Excise Officer may, on an authorisation by the
Principal Commissioner of Central Excise or Commissioner of
Central Excise, in accordance with the rules made in this be-
half, distrain any movable or immovable property belonging
to or under the control of such person, and detain the same
until the amount payable is paid; and in case, any part of the
said amount payable or of the cost of the distress or keeping of
the property, remains unpaid for a period of thirty days next
after any such distress, may cause the said property to be sold
and with the proceeds of such sale, may satisfy the amount
payable and the costs including cost of sale remaining unpaid
and shall render the surplus amount, if any, to such person;
(d) the Central Excise Officer may prepare a certificate signed by
him specifying the amount due from such person and send it
to the Collector of the district in which such person owns any
property or resides or carries on his business and the said Col-
lector, on receipt of such certificate, shall proceed to recover
from such person the amount specified thereunder as if it
were an arrear of land revenue.
21. A conjoint reading of Sections 73 and 87 of the Finance Act, 1994
would go to show that in case of non-payment of service tax dues covered by the
situations enumerated, the competent authority is empowered to issue show
cause notice within the time frame provided for payment of service tax dues
specified in the notice, the period of notice would stand extended in a case of
fraud. If the assessee submits a representation regarding the show cause notice,
the same has to be considered before quantifying the service tax dues. Therefore,
an element of adjudication is inbuilt in Section 73. However, there is an exception
in a case of self-assessment in which case the defaulted amount shall be recov-
ered under Section 87, meaning thereby that in a case of self-assessment, no ad-
judication may be necessary.
22. Keeping the above in mind, a consideration of the case projected by
the petitioner would indicate that petitioner has not disputed the quantum of
service tax dues quantified in the garnishee notices. Petitioner has only high-
GST LAW TIMES  30th April 2020  57