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Madras High CourtWP/4269/2021disposed of

C.Govindasamy v. The Assistant Commissioner

2022-02-03Honourable Mr Justice S.M. Subramaniam3 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 03.02.2022

CORAM

THE HONOURABLE MR.JUSTICE S.M.SUBRAMANIAM W.P.No.4269 of 2021 and W.M.P.Nos.4875 to 4877 of 2021 C.Govindasamy

...Petitioner

Vs 1.The Assistant Commissioner, O/o.Assistant Commissioner of GST and Central Excise, Erode-I Division, No.81, Bharathi Nagar, Erode - 638 004.

2.The Special Officer, Executive Officer, Muthur Town Panchayat, Office of Town Panchayat, Tiruppur - 638 105.

...Respondents

Prayer: Writ Petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorarified Mandamus, calling for the records pertaining to the impugned notice of the 2nd respondent in Na.Ka.No.241/2020 dated 16.12.2020 and quash the same and further direct the 2nd respondent to consider the representation of the petitioner dated 22.10.2020.

For Petitioner : Mr.Dhalapathy Vignesh Kumar For Respondents R1 : Mr.V.Manoharan Government Advocate R2 : Mr.Annai Ezhil

ORDER

The notice issued by the second respondent in proceedings dated 16.12.2020 asking the petitioner to pay the lease amount within a period of seven days is under challenge in the present writ petition.

2.The petitioner participated in the tender and was a successful bidder to collect the toll charges. Admittedly, the period of lease expired and the respondents issued the impugned order asking the petitioner to pay the lease amount due. The petitioner mainly contended that on account of lock down, he could not able to collect the charges as per the terms and conditions of the lease and therefore submitted a representation to grant extension for a period of six months. However, the said representation was not considered and the authorities issued a notice to the petitioner, which is impugned to pay the dues within a period of seven days.

3.The lease was granted based on the terms and conditions, which all are binding on the parties. In respect of any dispute with reference to the terms and conditions of lease, the parties have to approach the Government for concession or redressal or adjudicate the issue before the Competent Court of Law. The High Court cannot conduct an elaborate adjudication in respect of the terms and conditions of the contract. 4.This apart, the pandemic situation affected every person in one way or other and people in general suffered a lot. The disastrous consequences of business loss, loss of employment etc., caused greatest concern regarding development of our great Nation. Considering the various factors the Government has also commenced various schemes for rehabilitation and provides concession including waiver.

5.In the present case two months waiver of rent / license amount has already been granted in G.O.(D).No.298 Municipal Administration and Water Supply (MA IV) departed dated 02.09.2020 and the petitioner is entitled for such waiver alone. The Courts cannot extend the period of lease or direct the authorities to grant such extension. Even any further concession over and above the concession already granted may not be considered by the Courts and if at all the petitioner is having certain grievances, he is at liberty to approach the competent authorities. In the event of Court interference in such policy matters, it will affect the financial flow of the Government as

it involves huge expenditure. Thus, the relief as such sought for in the present writ petition cannot be granted. 6.Accordingly, the Writ Petition stands dismissed. No costs. Consequently, the connected Writ Miscellaneous Petitions are closed.

Sd/- Assistant Registrar //True Copy// Sub Assistant Registrar cse To

1. The Assistant Commissioner, O/o.Assistant Commissioner of GST and Central Excise, Erode-I Division, No.81, Bharathi Nagar, Erode - 638 004.

2. The Special Officer, Executive Officer, Muthur Town Panchayat, Office of Town Panchayat, Tiruppur - 638 105.

+1 CC to The Government Pleader sr 7531.

W.P.No.4269 of 2021 KSM(CO) SP(22/02/2022)