Tvl.Sathya Agencies v. The Commercial Tax Officer

In the High Court of Judicature at Madras Dated: 09.01.2017 Coram The Honourable Mr.JUSTICE RAJIV SHAKDHER Writ Petition No.603 of 2017 & WMP No.649 of 2017 Tvl.Sathya Agencies, rep. by Proprietor No.7, Rangan Street, Tindivanam - 604 001 Villupuram District.

.... Petitioner Vs.

The Commercial Tax Officer, Tindivanam Main Assessment Circle, Tindivanam - 604 001 Villupuram District.

.... Respondent PETITION under Article 226 of The Constitution of India praying for the issuance of Writ of Certiorari calling for the records on the files of the respondent proceedings in TIN/33374722430/2015-16 dated 06.10.2016 and quash the same being violated the principles of natural justice, illegal, invalid and against the law and also law laid down by this Hon'ble Court.

For Petitioner : Mr.Vijayakumar for M/s.Thirumavalavan For Respondent : Mr.K.Venkatesh, G.A.

O R D E R

1. Issue notice. Mr.K.Venkatesh, accepts notice on behalf of the respondent.

1.1. With the consent of the counsels for parties, the Writ Petition is taken up for hearing and final disposal.

2. This Writ Petition is directed against the order dated 06.10.2016, passed by the respondent. The impugned order pertains to the Assessment Year (A.Y) 2015-16. 2.1. Via the impugned order, the petitioner has been called upon to pay the tax, in the sum of Rs.3,78,149/-.

3. The main plank on which the impugned order is pivoted is that the information available on the Department's website did not match with the information available in the monthly returns filed by the petitioner.

4. A perusal of the impugned order shows that the material particulars, which formed the basis of the impugned order had not been disclosed to the petitioner.

5. Mr.Venkatesh, who appears for the respondent, cannot, but submit, that non-supply of relevant information would constitute a breach of principles of natural justice.

6. Accordingly, the impugned order is set aside. 6.1. The respondent will issue a fresh notice to the petitioner, if found necessary, for imposing tax. The requisite material, based on which, the allegation of suppression of sales is levelled, will be supplied to the petitioner. The petitioner will be given a liberty thereafter, to file his objections. The respondent, will hear the petitioner and thereafter, pass a speaking order.

6.2. Needless to say that, if, the order passed is against the interest of the petitioner, he shall have the liberty to challenge the same, albeit, in accordance with law.

7. The Writ Petition is disposed in the aforementioned terms. Consequently, the connected Miscellaneous Petition stands closed. However, there shall be no order as to costs. sd/ Assistant Registrar(CS III) /true copy/ Sub Assistant Registrar

To The Commercial Tax Officer, Tindivanam Main Assessment Circle, Tindivanam - 604 001 Villupuram District.

+1cc to Mr.S.Thirumavalavan, Advocate SR.No.1854 +1cc to Special Government Pleader SR.No.2108. Writ Petition No.603 of 2017 VSN(CO) GN(31/01/2017)