Syed Abdul Khader Jeelani v. The Asst. Commissioner
IN THE HIGH COURT OF JUDICATURE AT MADRAS
Dated: 23.09.2020
CORAM
THE HONOURABLE MR. JUSTICE M.S. RAMESH W.P.No.23078 of 2012 and M.P.No.1 of 2012 Syed Abdul Khader Jeelani
...Petitioner
Vs.
1. The Asst. Commissioner, Commercial Taxes, Tondiarpet Assessment Circle, 4th Floor, Kuralagam Annex, Chennai - 600108.
2. The Deputy Commissioner, Commercial Taxes, Zone IX, Greams Road, Chennai - 600006.
3. The Joint Commissioner, Commercial Taxes, Chennai East Division, Greams Road, Chennai - 600006.
4. The District Collector, Revenue Authorities, Wadi Jurisdiction, Karnataka State.
5. The Government of Tamil Nadu, Represented by its Secretary to the Department of Commercial Taxes and Registration, Fort St. George, Chennai - 600009.
...Respondents
Prayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Mandamus, directing the 2nd respondents to write off the arrears of tax raised by the Assistant Commissioner, Commercial Taxes, Tondiarpet Assessment Circle, 4th Floor, Kuralagam Annex, Chennai - 600108, the 1st respondent herein in connection with Citizen
Steel Syndicate then functioning at No.6, Poondi Thangamal Street, Tondiarpet, Chennai - 600081, the dealer herein for the assessment years namely 1987-88, 1988-89 and 1990-91 and similarly direct the 3rd & 5th respondents to issue requisite orders for settlement of arrears for the subsequent assessment years namely 1991-92 and 1992-93 by extending the time limit for availing such facility.
For Petitioner : Mr.D.Ashok Kumar For Respondents: Mr.A.N.R.Jayaprathap Special Government Pleader for R1 to R3 & R5
O R D E R
Today, the matter is listed through Video Conferencing. By consent of both the parties, the Writ Petition is taken up for final disposal.
2. The prayer in the present writ petition seeking for writting off arrears of tax for the assessment years 1987-88, 1988-89 and 1990-91 cannot be sustained, since the petitioner had earlier challenged the assessments before the Appellate Authority and the appeals were dismissed. At this stage, it would be open to the petitioner to claim for writting off the arrears.
3. The learned counsel for the petitioner would submit that they are aggrieved against the recovery proceedings. If at all the petitioner is able to make out any legal ground for challenging the recovery proceedings, it would always be open to them to challenge the same in a manner permissible by law.
4. With the above observation, the Writ Petition stands dismissed. No costs. Consequently, connected miscellaneous petition is closed.
s/d- Assistant Registrar True Copy Sub-Assistant Registrar hvk
To
1. The Asst. Commissioner, Commercial Taxes, Tondiarpet Assessment Circle, 4th Floor, Kuralagam Annex, Chennai - 600108.
2. The Deputy Commissioner, Commercial Taxes, Zone IX, Greams Road, Chennai - 600006.
3. The Joint Commissioner, Commercial Taxes, Chennai East Division, Greams Road, Chennai - 600006.
4. The District Collector, Revenue Authorities, Wadi Jurisdiction, Karnataka State.
5. The Secretary Department of Commercial Taxes and Registration, Fort St. George, Chennai - 600009.
+1 Cc to The Special Government Pleader(T) sr 31195. W.P.No.23078 of 2012 and M.P.No.1 of 2012 PP(CO) SP(16/10/2020)