Anjanmurthy vs. The Commissioner

Held

The Court observed an inconsistency in the original Work Order's stated fee rates and the controversy arising from the modification. It disposed of the petition, granting the petitioner liberty to file a representation with the second respondent for clarification on the fee payable, considering the revised rates and amounts already collected, with a direction for a decision within four weeks.

Facts

The petitioner, a contractor, was issued a Work Order to collect fees from street vendors and remit a fixed monthly amount (including GST) to the authorities. A subsequent modification order reduced the fee rate for vendors but did not correspondingly reduce the amount the petitioner was obligated to remit, leading to a grievance.

Key Issues

The key issues were the inconsistency in fee rates mentioned in the initial work order and the lack of a corresponding reduction in the contractor's remittance obligation after the fee rate for street vendors was reduced by a modification order.