The Assistant Commercial Tax v. M/S.Mani Electricals And

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 15-7-2015

CORAM:

THE HON'BLE MR. JUSTICE SATISH K. AGNIHOTRI and THE HON'BLE MR. JUSTICE M. VENUGOPAL W.A. No.879 of 2015 M.P.No.1 of 2015 The Assistant Commissioner Tax Officer-I, Office of the Commercial Tax Officer-I, Puducherry.

... Appellant/Respondent Vs.

M/s.Mani Electricals and Hardwares, rep.by its proprietor M.Ganesan No.07, Villianur Road, Puducherry - 605 010.

... Respondent/Petitioner Writ Appeal preferred under Clause 15 of the Letters Patent against the order dated 17.3.2015 made in W.P.No.6430 of 2015. Petition presented under Article 226 of the Constitution of India, to issue a Writ, in the nature of a Writ of Certiorari, calling for the records of the respondent in No.3109/CTO-I/2014-15 dated 02.02.2015 and to quash the same.

For Appellant :

M/s.N.Mala Additional Government Pleader (Puducherry)

J U D G M E N T

(Order of the Court was made by SATISH K. AGNIHOTRI, J.) The instant appeal is directed against the order dated 17th March, 2015 made in W.P.No.6430 of 2015 wherein the learned single Judge, recording the submission of the writ petitioner that the relevant godown was not verified by the Assessing Officer, set aside the impugned order dated 2nd February, 2015 giving liberty to the respondent therein/appellant herein to verify the place of business https://hcservices.ecourts.gov.in/hcservices/

before 30th April, 2015 on deposit of 35% of the tax amount and take a fresh decision on the issue of payment of tax. 2.

The learned Additional Government Pleader appearing for the appellant submits that the impugned order of the learned single Judge is contrary to the settled principles of law that the assessment order cannot be examined in exercise of the writ jurisdiction, as the proper effective statutory appeal remedy is available. It is further contended that the godown, which has been referred to by the writ petitioner was not duly registered and the writ petitioner was afforded opportunity of hearing for producing all the relevant materials, but it had failed to produce the relevant materials indicating the goods lying in the godown, which could not be verified by the Assessing Officer. It is also brought to our notice that the said godown is now duly registered.

3.

Having considered the submission of the learned Additional Government Pleader appearing for the appellant and also on perusal of the documents, we are of the considered view that once it is found that there was some other godown, which was not verified and examined by the Assessing Officer, it is proper to re-consider the entire issue and pass a fresh order. As there was default on the part of the writ petitioner to produce the materials in respect of existence of other godown, petitioner was directed to deposit 35% of the tax amount before further scrutiny takes place.

4.

In such view of the matter, we are not inclined to interfere in the order of the learned single Judge at this stage, and as such the writ appeal is dismissed. No costs. Connected miscellaneous petition is closed.

Sd/- Assistant Registrar(CS III) //True Copy// vr Sub Assistant Registrar To The Assistant Commercial Tax Officer - I, Office of the Commercial Tax Officer - I, Puducherry.

+1cc to the Senior Government Pleader - Cum - Senior Public Prosecutor for Puducherry, S.R.No.36217 UG(CO) W.A.No.879 of 2015 CA(31/07/2015) https://hcservices.ecourts.gov.in/hcservices/