M/S. Naresh International v. The District Forest Officer

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 07.03.2019

CORAM

THE HONOURABLE MR.JUSTICE T.RAJA W.P.No.12989 of 2009 and M.P. No.2 of 2009 M/s.Naresh International rep. by its Partner Mr.Naresh Chand .. Petitioner -vs1.The District Forest Officer, Salem Division, Salem-636 007.

2.The Commercial Tax Officer, Salem Division.

.. Respondents Petition filed under Article 226 of the Constitution of India, praying for the issue of a Writ of Certiorari, calling for the records on the file of the first respondent relating to the impugned order Pro.No.3119/03 S dated 24.04.2009 and quash the same.

For Petitioner::

Mr.K.S.Natarajan For Respondents:: Mr.S.V.Vijaya Prasanth, Additional Government Pleader for R1 Mr.M.Hariharan, Additional Government Pleader for R2

ORDER

The writ petition has been filed challenging the correctness of the impugned order bearing Pro.No.3119/03 S dated 24.04.2009 issued by the District Forest Officer, the first respondent herein.

2.When the matter is taken up for hearing, the learned counsel appearing for the petitioner would submit that the issue raised in the writ petition has been taken up to the Apex Court and finally, by order dated 07.08.2007 in Civil Appeal No.2421 of 2006, the Apex Court has directed the parties to approach the competent authorities. 3.Learned Additional Government Pleader appearing for the second respondent submitted that on the basis of paragraph 4 of the above order, the writ petition may be disposed of.

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4.A perusal of the above order shows that when demands were made by the assessing authorities and also the District Forest Officer for payment of tax under the Tamil Nadu General Sales Tax Act, 1959, the appellant therein had furnished the bank guarantees. It further reveals that if the appellant therein succeeds before the assessing authority, the excess amount paid by the appellants shall be refunded to them within the statutory period. It is pertinent to refer paragraph 4 of the above order as under: '4.We are informed that when demands were made by the assessing authorities and also the District Forest Officer for payment of tax under the Tamil Nadu General Sales Tax Act, 1959, (for short, "the Act"), the appellant-herein had furnished the bank guarantees.

Shri Bagaria, on instructions, would submit that those bank guarantees are kept alive. If that is so, we now permit the assessing authorities of the State of Tamil Nadu to encash the bank guarantees towards the payment of tax dues by the appellant. If, for any reason, the appellant succeeds before the assessing authority, the excess amount paid by the appellants shall be refunded to them within the statutory period and if the same is not paid within the said period, the excess amount will carry the statutory interest.'

5.Learned counsel appearing for the petitioner submitted that the petitioner had furnished the bank guarantee and that was subsequently encashed. 6.Be that as it may. Since the petitioner has to approach the competent authority, the writ petition is disposed of directing the petitioner to approach the Commercial Tax Officer, Salem Division, the second respondent herein, who is directed to consider the case of the petitioner and dispose of the same, on merits and in accordance with law within a period of four weeks. Consequently, connected M.P. is closed. No costs. vga Sd/-- Assistant Registrar(CS) //True Copy// Sub Assistant Registrar To 1.The District Forest Officer, Salem Division,Salem-636 007.

2.The Commercial Tax Officer,Salem Division.

+1cc to Mr. Ambil Menon, Advocate SR.No. 21300 +1 cc to spl Government Pleader (forest) SR.NO. 21694 W.P.No.12989 of 2009 and M.P. No.2 of 2009 A.SK(04/04/2019) https://hcservices.ecourts.gov.in/hcservices/