Writ Petition No. 692 of 2012 · Madras High Court
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IN THE HIGH COURT OF JUDICATURE AT MADRASDATE: 25.01.2012CORAMTHE HONOURABLE MR.JUSTICE M.JAICHANDRENWrit Petition No.692 of 2012 Tvl. Rathi Yarn CorporationRepresented by its Sole ProprietorN.Thulasi Ram,1-B, Lakshmi Nagar 3rd Street, Tirupur-2 .. PetitionerVersusThe Commercial Tax Officer,(re-designated as Assistant Commissioner (CT),Lakshmi Nagar Assessment Circle,C.T.Building, Tirupur.. RespondentPrayer: Petition filed seeking for a writ of Mandamus directing therespondent herein to refund the tax Rs.47,407/- along with interesttherefor at 1% pursuant to Section 39-A and 24(4) of TNGST Act,1959 and Rule 32(2) of TNGST Rules, 1959.For Petitioner : Mr.R. SenniappanFor Respondent : Mr.S.Kanmani Annamalai Government Advocate (Taxes)
O R D E RThis Writ Petition has been filed praying that this Court maybe pleased to issue a Writ of Mandamus, directing the respondentto refund the excess amount of Rs.47,407/- paid as tax, along withinterest at 1%, as per Sections 39-A and 24(4) of Tamil NaduGeneral Sales Tax Act, 1959 and Rule 32(2) of Tamil Nadu GeneralSales Tax Rules, 1959.2.It has been stated that the petitioner is a registereddealer and an assessee on the books of the respondent. Theassessment relating to the petitioner, for the year 1994-1995,under the Tamil Nadu General Sales Tax Act, 1959, was completed bythe respondent, by passing orders in TNGST 280749/94-95, dated https://hcservices.ecourts.gov.in/hcservices/
25.03.1996, determining the total and taxable turnovers atRs.2,90,06,460/- and Nil-, respectively. The fixation of thehigher taxable turnover has been based on the recovery of thedelivery challans, made from the business premises of thepetitioner, during the course of the inspection made by the Enforcement Wing of the Commercial Taxes Department, on 16.09.1995.As a result of this assessment to the best judgement, there arose ademand of tax of Rs.2,28,611/-, and additional sales tax ofRs.66,203/-, apart from the penalty of Rs.4,42,221/-, under Section16(2) of Tamil Nadu General Sales Tax Act, 1959.3. Aggrieved by the said proceedings, the petitioner hadpreferred an appeal, under Section 31 of the Tamil Nadu GeneralSales Tax Act, 1959, before the first appellate authority, namely, the Appellate Assistant Commissioner (CT), Pollachi, who hadpartly allowed the appeal filed by the petitioner, redeterminingthe taxable turnover at Rs.24,81,918/-, with the direction to levypenalty at the appropriate rate.
Aggrieved by the said order, thepetitioner had filed a Second Appeal before the Tamil Nadu SalesTax Appellate Tribunal (AB), Coimbatore, under Section 36 of the Tamil Nadu General Sales Tax Act, 1959. Meanwhile, the DeputyCommissioner (CT), Coimbatore, had also filed a State Appeal beforethe said authority, praying to set aside the relief granted by thefirst appellate authority and to restore the addition made by theassessing officer. The Tamil Nadu Sales Tax Appellate Tribunal(AB), Coimbatore had came to the conclusion that there was notaxable dealings by the petitioner in the absence of clinchingevidence therefor. Thus, the Sales Tax Appellate Tribunal (AB),Coimbatore, granted the relief to the petitioner and had dismissedthe appeal filed by the Deputy Commissioner (CT), in CTA 392/99 andCTSA 180/99, dated 12.09.2005. Thereafter, the respondent hadpassed an order, dated 11.03.2008, determining Nil taxableturnover, and declaring excess payment of Rs.47,407/-. Pursuant tothe said order passed by the respondent, the petitioner has filedthe present Writ Petition before this Court to direct therespondents to refund the said amount, along with the interest at1%, as per the relevant provisions of law.4.
The learned counsel appearing on behalf of the respondenthad submitted that the excess amount of tax, paid by thepetitioner, is liable to be refunded to the petitioner, as per law, within the time limit stipulated by this Court.5. In view of the above, the respondent is directed to refundthe amount of Rs.47,407/-, to the petitioner, along with theinterest, if any, payable as per the relevant provisions of law, within a period of eight weeks from the date of receipt of a copyof this order, if there are no legal impediments to do so. https://hcservices.ecourts.gov.in/hcservices/ This Writ Petition is ordered accordingly. No costs. Consequently, Connected Miscellaneous Petition is closed. Sd/- Asst. Registrar. /true copy/ Sub Asst. Registrar.arrToThe Commercial Tax Officer,(re-designated as Assistant Commissioner (CT),Lakshmi Nagar Assessment Circle,C.T.Building, Tirupur1 cc to Mr.R. Senniappan, Advocate, Sr. 49111 cc to Spl. Government Pleader, (TS), Sr. 4883Writ Petition No.692 of 2012VSV (CO)kk 20/2
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