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Judgment
This is an application praying for amendment of the plaint. Save and except some objections on technical ground defendant does not have anything to say on merit about the amendment application. It has been stated in the application for amendment that on account of Value Added Tax, interest and penalty payable on the goods sold and delivered to the defendant, the plaintiff is liable to pay a total sum of Rs.12,13,605/- to the Statutory Authorities. This portion has been said to be struck off from the plaint in view of the fact that the amount of tax shown in the plaint is to be reduced by virtue of the transactions shown in the amendment application. It has been stated in the amendment application that due to non furnishing the Sales Tax Form No. 12A with regard to the transaction between the parties, the plaintiff was foisted with a demand by the Sales Tax Authorities of Rs.9,11,809/- on account of Value Added Tax and other statutory dues. Immediately on receipt of such demand the plaintiff through its authorised representative made several representation to the concerned officers and finally made payment of Rs.9,11,809/-payable in view of non furnishing of sales tax form no. 12A by the defendant. Such payment was made to avoid penalty etc. that would have been additionally foisted on the plaintiff. According to the plaintiff such payment was made to mitigate the additional demand. The amount of Rs.9,11,809/- has been reflected in the application under paragraph 10A which shows respective payments as follows ;- i) December 21, 2015 Rs.1,38,270/-
ii) January 28, 2017 Rs.7,73,539/-
In paragraph 15 the plaintiff/petitioner has shown that the amount which was earlier claimed being Rs.34,12,318/- has been reduced to Rs.31,49,760/- against the defendant. Therefore, according to the plaintiff the total amount paid by the plaintiff to the Sales Tax Authorities in lieu of non furnishing of Sales Tax Form No. 12A by the plaintiff would be Rs.9,11,809/- instead of Rs.10,05,066/- and interest @18% per annum on the aforesaid sum calculated from 21.12.2015 and 28.01.2017 respectively up to 30.03.2017 would be Rs.1,64,354/- instead of Rs.2,08,539/-. The explanation in the amendment application is sufficient in support of the prayer made by the plaintiff therein. The respondent, however, raised that this fact was known to the plaintiff earlier but at a belated stage he has taken out the application for amendment. Be that as it may, the amendment sought for is very formal in nature and if the same is allowed it will not change nature and character of the suit but also it would be of some relief for defendant too. That being the position the application is allowed in terms of prayer (a), (b) and (c) of the Master''s Summons. Accordingly, GA 3742 of 2017 stands disposed of.
The plaintiff will reverify the plaint within two weeks after the amendment is carried out by the department.
Let the matter go out of the list for the present for the time being with liberty to mention.