Judgment · High Court

IN THE HIGH COURT OF JUDICATURE AT MADRASDATED: 30.3.2011CORAMTHE HON'BLE MR.JUSTICE M.JAICHANDRENWrit Petition Nos.6064 and 6065 of 20111 M/S.B.B.CORPORATION [ PETITIONER REP. BY ITS PROPRIETOR IN W.P.NO.6064 OF 2011]RAJA BHANDARI NO.3, DAVIDSON STREET CHENNAI-1.1 M/S.VIJAY ENTERPRISES [ PETITIONER REP. BY ITS PROPRIETOR IN W.P.NO.6065 OF 2011)VIJAY BHANDARI NO.3 DAVIDSON STREET CHENNAI-1. Vs1 THE ASSISTANT COMMISSIONER (CT) LOANSQUARE I, ASSESSMENT CIRCLE CHENNAI-108.[ RESPONDENT ]W.P.No.6064 of 2011:Writ Petition filed under Article 226 of the Constitution of India praying for a writ of Certiorarified Mandamus calling for therecords on the files of the respondent in CST No.93696/08-09 dated11.1.2011 and quash the same as being contrary to the principle ofnatural justice and further direct the respondent to pass orderafresh in accordance with law as requested by the petitioners videtheir representation dated 27.1.2011.W.P.No.6065 of 2011:Writ Petition filed under Article 226 of the Constitution of India praying for a writ of Certiorarified Mandamus calling for therecords on the files of the respondent in CST No.93698/08-09 dated11.1.2011 and quash the same as being contrary to the principle ofnatural justice and further direct the respondent to pass orderafresh in accordance with law as requested by the petitioners videtheir representation dated 27.1.2011. For petitioner : Mr.R.Senniappan For respondents : Mr.R.Mahadevan Additional Government Pleader (Taxes) https://hcservices.ecourts.gov.in/hcservices/ C O M M O N

O R D E RAt this stage of the hearing of the writ petitions, the learnedAdditional Government Pleader (Taxes) appearing for the respondenthad submitted that the respondent had passed orders, on 14.3.2011,holding that there is no tax liability on the petitioners to pay tax, as shown in the impugned orders of the respondent, dated 11.1.2011.He had also placed the orders of the respondent, dated 14.3.2011,which are as follows: "Order in respect of W.P.No.6064 of 2011:Tvl.B.B.Corporation, No.3, Davidson Street, Chennai – 1 werefinally assesed on a total and taxable turnover of Rs.15866622-00 forthe year 2008-2009 under CST Act in proceedings first cited. In letter 2nd cited, the dealers have stated that their objectionletter dated 22.11.10 was not considered before making finalassessment order and the tax paid was wrongly adopted as Rs.500487-00as against Rs.510072.00. As stated that their letter dated 22.11.10was not actually received by this office before making final order ofassessment.

Now they furnished a copy of the said letter wherein theystated that VAT No. of the customers had been furnished and No CSTNo. was in force in respect of defective C forms. They were verifiedand found acceptable. Hence the relevant turnover of Rs.1688802-00 isassessable at 2%. In regard to tax payment, the details furnished bythem were verified and their tax paid is now arrived at Rs.510072-00. Considering the above, the assessment is revised under Sec.9(2-A) of CST Act 1956 read with Sec.84 of TNVAT Act 2006 as below. Turnover covered by C forms :Rs.1493752-00 at 3% Rs.44813.00Turnover covered by C forms :Rs.3795002-00 at 2% Rs.75880.00Defective C form now replied: Rs.1688802-00 at 2% Rs.33776.00Turnover not covered by C forms 89294-00 at 4% Rs. 3572.00Turnover without form C : Rs.8800772-00at 4%Rs.352031.00Total and taxable turnover : Rs.15866622.00 Rs.510072.00Tax due : Rs.510072-00Tax paid: Rs.510072.00Balance : Nil Order in respect of W.P.No.6065 of 2011:Tvl.

Vijay Enterprises, No.3, Davidson Street, Chennai – 1 werefinally assesed on a total and taxable turnover of Rs.10684348-00 forthe year 2008-2009 under CST Act in proceedings first cited. In letter 2nd cited, the dealers have stated that their objectionletter dated 22.11.10 was not considered before making final https://hcservices.ecourts.gov.in/hcservices/ assessment order and the tax paid was wrongly adopted as Rs.347602.00as against Rs.352286.00. As stated that their letter dated 22.11.10was not actually received by this office before making final order ofassessment. Now they furnished a copy of the said letter wherein theyfurnished the details of CST No. and date inrespect of defective Cforms. They were verified and found acceptable. Hence the relevantturnover of Rs.1352179-00 is assessable at 2%. In regard to taxpayment, the details furnished by them were verified and their taxpaid is now arrived at Rs.352286-00.

Considering the above, the assessment is revised under Sec.9(2-A) of CST Act 1956 read with Sec.84 of TNVAT Act 2006 as below. Turnover covered by C forms : Rs.805392-00 at 3% Rs.24162.00Turnover covered by C forms : Rs.3351831-00at 2% Rs.67037.00Turnover not covered by C forms: 62180-00 at 4% Rs. 2487.00Turnover without form C : Rs.6464945-00at 4%Rs.258598.00Total and taxable turnover : Rs.10684348.00 Rs.352284.00Tax due : Rs.352284-00Tax paid: Rs.352286.00Excess : Rs. 2-00 (ignored)"2. In view of the orders of the respondent, dated 14.3.2011,since, no further orders are necessary, the writ petitions areclosed. No costs. Connected M.P.Nos.1 and 1 of 2011 are closed. Sd/Asst. Registrar/true copy/Sub Asst. RegistrarlanTo: THE ASSISTANT COMMISSIONER (CT) LOANSQUARE I, ASSESSMENT CIRCLE CHENNAI-108.2 cc To The Spl. Government Pleader, SR.22837Writ Petition Nos.6064 and 6065 of 2011vsv(co)pmk.26.4.2011