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Madras High CourtWP/10701/2008disposed of

Gem Enterprises v. The Deputy Commercial Tax

2021-09-03Honourable Mr Justice S.M. Subramaniam10 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 03.09.2021

CORAM

THE HON'BLE MR.JUSTICE S.M.SUBRAMANIAM W.P.NOS.10701 TO 10710 OF 2008 W.P.No.10701 of 2008 Gem Enterprises, represented by its Partner 168, Govindappa Naick Street, Chennai - 600 001.

..Petitioner

1. The Deputy Commercial Tax Officer, 191, N.S.C.Bose Road, Chennai - 600 001.

2. The State of Tamil Nadu, represented by its Secretary, Registration Department, Fort St.George, Chennai - 600 009.

..Respondents Constitution of India praying to issue a Writ of Certiorarified Mandamus, to call for the records on the files of the First Respondent herein in TNGST (Entry Tax)/0240231/02-03 dated 27.05.2005 and issue a Writ of Certiorarified Mandamus or any

other appropriate writ, order or direction under Article 226 of the Constitution of India, quashing the same, with a direction to refund the entry tax paid as per letter of the petitioners dated 17.04.2007.

W.P.No.10702 of 2008 Gem Enterprises Rep by its partner 168, Govindappa Naick St, Chennai 1.

1. The Commercial Tax Officer (FAC) Prayer:

Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Mandamus or any other appropriate writ order or direction under Article 226 of the Constitution of India, directing the first respondent herein to refund the entry tax paid by them of Rs.3,32,654/- (Assessment year 2006-07) as per representation dated 17.04.2007.

W.P.No.10703 of 2008 Gem Enterprises Rep by its partner

1. The Commercial Tax Officer (FAC) Constitution of India praying to issue a Writ of Mandamus or any other appropriate writ order or direction under Article 226 of the Constitution of India, directing the first respondent herein to refund the entry tax paid by them of Rs.3,41,648/- as per representation dated 17.04.2007.

W.P.No.10704 of 2008 Gem Enterprises Rep by its partner

1. The Commercial Tax Officer (FAC) Constitution of India praying to issue a Writ of Certiorarified Mandamus, to call for the records on the files of the First Respondent herein in TNGST (Entry Tax)/0240231/04-05 dated 30.08.2006 or any other appropriate writ, order or direction under Article 226 of the Constitution of India, quashing the same, with a direction to refund the entry tax paid as per letter of the petitioner dated 17.04.2007.

W.P.No.10705 of 2008 Gem Enterprises Rep by its partner

1. The Deputy Commercial Tax Officer,

Constitution of India praying to issue a Writ of Certiorarified Mandamus, to call for the records on the files of the First Respondent herein in TNGST (Entry Tax)/0240231/03-04 dated 27.06.2005 or any other appropriate writ, order or direction under Article 226 of the Constitution of India, quashing the same, with a direction to refund the entry tax paid as per letter of the petitioner dated 17.04.2007.

W.P.No.10706 of 2008 Textile Dye Chem(P) LTD., Rep by its Managing Director,

1. The Commercial Tax Officer Constitution of India praying to issue a Writ of Certiorarified Mandamus, to call for the records on the files of the First

Respondent herein in ET/TNGST 0241619/2004-05 dated 13.03.2007 or any other appropriate writ, order or direction under Article 226 of the Constitution of India, quashing the same, with a direction to refund the entry tax paid as per letter of the petitioner dated 17.04.2007.

W.P.No.10707 of 2008 Textile Dye Chem(P) LTD., Rep by its Managing Director,

1. The Commercial Tax Officer Constitution of India praying to issue a Writ of Mandamus or any other appropriate writ order or direction under Article 226 of the Constitution of India, directing the first respondent herein to refund the entry tax paid by them of Rs.55,73,812/- as per representation dated 17.04.2007.

W.P.No.10708 of 2008 Textile Dye Chem(P) LTD., Rep by its Managing Director,

1. The Commercial Tax Officer, Constitution of India praying to issue a Writ of Mandamus or any other appropriate writ order or direction under Article 226 of the Constitution of India, directing the first respondent herein to refund the entry tax paid by them of Rs.31,16,653/- as per representation dated 17.04.2007.

W.P.No.10709 of 2008 Textile Dye Chem Corporation, Rep by its partner, Harinath Gupta,

1. The Commercial Tax Officer Godown Assessment Circle, Kuralagam Annexe, Chennai-108.

Constitution of India to issue a Writ of Certiorarified Mandamus, to call for the records on the file of the First Respondent herein in TNGST No.0180302/2003-04 dated 16.01.2006 or any other appropriate writ, order or direction under Article 226 of the Constitution of India, quashing the same, with a direction to refund the entry tax paid as per letter of the petitioner dated 17.04.2007.

W.P.No.10710 of 2008 Textile Dye Chem Corporation, Rep by its partner, Harinath Gupta,

1. The Commercial Tax Officer Godown Assessment Circle, Kuralagam Annexe, Chennai-108.

Constitution of India to issue a Writ of Certiorarified Mandamus, to call for the records on the file of the First Respondent herein in TNGST No.0180302/2002-03 dated 30.12.2004 or any other appropriate writ order or direction under Article 226 of the Constitution of India, quashing the same, with a direction to refund the entry tax paid as per letter of the petitioner dated 17.04.2007.

For Petitioners : Mr.N.Inbarajan [in all W.Ps] For Respondents : Mr.V.Veluchamy Government Advocate [For R1 & R2] [in all W.Ps] COMMON ORDER The learned counsel for the petitioners made a submission that the matters were taken by way of an appeal before the Hon'ble Apex Court of India and again remanded for reconsideration before the Hon'ble Division Bench of this Court. On account of efflux of time, the issues raised are to be considered by the Authorities Competent. If at all, any grievance exists to the writ petitioners as of now, it is left open to the petitioners to approach the Competent Authority for the redressal of the same in the manner known to law.

2. With this liberty, these writ petitions stand disposed of. No costs.

Sd/- Assistant Registrar(CS-VIII) // True Copy // Sub Assistant Registrar Kak

To

1. The Secretary, Government of TamilNadu, Commercial Taxes and Registration Department, Fort St.George, Chennai - 600 009.

2. The Commercial Tax Officer(FAC), Sowkarpet II Assessment Circle, 191, N.S.C.Bose Road, Chennai - 1.

3. The Deputy Commercial Tax Officer, 191, N.S.C.Bose Road, Chennai - 600 001.

+1cc to Mr.N.Inbarajan, Advocate, S.R.No.44373 +1cc to the Special Government Pleader(Taxes), S.R.No.44944, 44945 W.P.Nos.10701 to 10710 of 2008 KSM(CO) RLP(23/09/2021)