D.Chandrasekar v. Tamilnadu Industrial Development

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 08.10.2021

CORAM

THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM and THE HONOURABLE MS.JUSTICE R.N.MANJULA Rev.Appl.No.93 of 2021 M/s.Sri Harish Agencies, Vazhudavur Road, Katterikuppam, Puducherry.

...Petitioner/Appellant

Vs The Appellate Assistant Commissioner (Commercial Taxes), Commercial Taxes Department, Puducherry.

...Respondent/Respondent

Review Application filed under Section 51(8) of Puducherry Value Added Tax Act, 2007 to set aside the order dated 01.03.2021 in T.C.R.No.42 of 2020.

Prayer in TCR No.42 of 2020:

Revision under Section 51 of PVAT Act, 2007 to set aside the impugned order dated 28.11.2019 in Tax Appeal No.14 of 2017, against the order dated 15.02.2017 made in Appeal No.26/PG ST/2010-11 AAC on the file of the Appellate Assistant Commissioner, Commercial Tax Department, Puducherry, against the order dated 14.01.2011 for Assessment number 205695/2006-07 on the file of the Assistant Commercial Tax Officer II, Puducherry. For Petitioner : Mr.K.Govi Ganesan For Respondent : M/s.N.Mala Government Pleader (Puducherry)

ORDER

T.S.Sivagnanam,J.

Heard Mr.K.Govi Ganesan, learned counsel appearing for the petitioner and M/s.N.Mala, learned Government Pleader [Puducherry] appearing for the respondent.

This review petition has been filed to review the decision in T.C(R).No.42 of 2020 dated 01.03.2021 on the ground that the respondent herein was not entitled to maintain a tax case revision before this Court. Firstly, this issue was never canvassed when the tax case revision was entertained, heard and decided. Secondly, the tax case revision is directed against the order passed by the Puducherry Value Added Tax Appellate Tribunal in Tax Appeal No.14 of 2017. In that appeal filed by the petitioner herein, the sole respondent was the respondent before us who filed the tax case revision. Therefore, we find that there is nothing incompetent about the authority in maintaining the tax case revision. Accordingly, the review application is dismissed. No costs.

Sd/- Assistant Registrar(CS VIII) //True Copy// Sub Assistant Registrar cse To 1.The Appellate Assistant Commissioner (Commercial Taxes), Commercial Taxes Department, Puducherry.

2.Puducherry Value Added Tax Appellate Tribunal, Puducherry.

3.The Assistant Commercial Tax Officer-II, Puducherry.

+1cc to Mr.K.Govi Ganesan, Advocate Sr.53443 Rev.Appl.No.93 of 2021 kk[co] srg 09/11/2021