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Madras High CourtWP/5217/2022disposed of

M/S. Thiyagu Agencies v. The State Tax Officer

2022-03-09Honourable Mr Justice R. Suresh Kumar4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 09.03.2022

CORAM:

THE HONOURABLE MR.JUSTICE R.SURESH KUMAR Writ Petition Nos.5217, 5219, 5221 and 5225 of 2022 and W.M.P.Nos.5312, 5313, 5314, 5315, 5316, 5317,5319 and 5320 of 2022 Thiyagu Agencies Rep. by its partner - E.Pradeepa

...Petitioner in all W.Ps.

-VsThe State Tax Officer, Chidambaram- 2, Chidambaram, Cuddalore District.

...Respondent in all W.Ps

Prayer in W.P.No.5217/2022 : Writ Petition under Article 226 of the Constitution of India praying for the issuance of a Writ of Certiorari, calling for the impugned proceedings of the Respondent in Rc.A3/357/2019 TIN 33404461920 dated 03.02.2022 in respect of 2009-10, quash the same as being arbitrary and in violation of Section 84 of the TNVAT Act, 2006. Prayer in W.P.No.5219/2022 : Writ Petition under Article 226 of the Constitution of India praying for the issuance of a Writ of Certiorari, calling for the impugned proceedings of the Respondent in Rc.A3/357/2019 TIN 33404461920 dated 03.02.2022 in respect of 2010-11, quash the same as being arbitrary and in violation of Section 84 of the TNVAT Act, 2006. Prayer in W.P.No.5221/2022 : Writ Petition under Article 226 of the Constitution of India praying for the issuance of a Writ of Certiorari, calling for the impugned proceedings of the Respondent in Rc.A3/357/2019 TIN 33404461920 dated 03.02.2022 in respect of 2013-14, quash the same as being arbitrary and in violation of Section 84 of the TNVAT Act, 2006.

Prayer in W.P.No.5225/2022 : Writ Petition under Article 226 of the Constitution of India praying for the issuance of a Writ of Certiorari, calling for the impugned proceedings of the Respondent in Rc.A3/357/2019 TIN 33404461920 dated 03.02.2022 in respect of 2014-15, quash the same as being arbitrary and in violation of Section 84 of the TNVAT Act, 2006. For Petitioner in all W.Ps :

Mr.S.Rajasekar For Respondent in all W.Ps : Mr.R.Siddharth, Government Advocate C O M M O N O R D E R The prayer sought for herein in these writ petitions is for a Writ of Certiorari, calling for the impugned proceedings of the Respondent in Rc.A3/357/2019 TIN 33404461920 dated 03.02.2022 in respect of 2009-10, 2010-11, 2013-14 and 2014-15 respectively, quash the same as being arbitrary and in violation of Section 84 of the TNVAT Act, 2006.

2. In respect to the assessment years 2009-10, 2010-11, 2013-14 and 2014-15, though the assessment orders have already been passed against the petitioner assesee, for certain grounds the petitioner assessee wanted to rectify those assessment orders and for the said purpose, invoking Section 84 of the TNVAT Act, 2006 (In short 'the Act'), he made an application for rectification.

3.The said application for rectification having been considered, was rejected through the impugned order dated 03.02.2022.

4. Assailing an order, Mr.S.Rajasekar, learned counsel appearing for the petitioner would contend that, the assessing authority instead of deciding the grounds raised by the petitioner for rectification, has simply quoted the provision of Section 84 and stated that, the assessing officer is not empowered to revise the assessment, and accordingly he rejected it without citing any reason. Therefore, the impugned order shall not stand in the legal scrutiny and hence the petitioner seeks the indulgence of this Court.

5. Heard, Mr.R.Siddharth, learned Government Advocate appearing for the respondent. Though he made an attempt to sustain the impugned order, he was not in a position to state whether the ground raised by the petitioner in each of the case

for rectification had been considered and such rejection order has been passed by the assessing authority through the impugned order.

6. I have considered the submissions made by the learned counsel appearing for either side and have perused the materials placed on record.

7. In the impugned order after quoting the provision ie., Section 84 of the Act, the assessing authority has stated only the following.

"The Assessing Officer is not empowered to revise the assessment without any authority. The revision sought for by you to modify the entire assessment according to your wishes are not possible.

As there is no provision to revise the basic assessment made with reference to some omission and irregularities.

Therefore you are requested to pay the entire arrear for the years 2009-10, 2010-11, 2013-14 and 2014-15 without any further delay."

8. On perusal of this reasoning given by the assessing authority stating that the Section ie., Section 84 does not speak about the revision of assessment and also the assessing officer is not empowered to revise the assessment etc., this Court is of the considered opinion that the same are not the proper reason to reject the rectification application filed by the petitioner. Therefore, this Court has no hesitation to hold that, the impugned order does not stand in the legal scrutiny as no consideration has been shown with regard to the reason stated by the petitioner for such rectification. Hence, the impugned orders are liable to be set aside.

9. In the result, the following orders are passed. ● The impugned orders are set aside and the matters are remitted back to the respondent for reconsideration.

● While reconsidering the same, the respondent, after giving an opportunity of being heard to the petitioner with regard to the ground urged by the petitioner for rectification and after receiving further inputs to be supplied in this regard, shall pass a reasoned order as to why they accept

or not accept the grounds raised by the petitioner for rectification as sought for.

● The needful as indicated above shall be done within a period of eight weeks from the date of receipt of a copy of this order

10. Accordingly these writ petitions are disposed of. No costs. Consequently, connected miscellaneous petitions are closed.

-s/d- Assistant Registrar(CS-II) True Copy Sub-Assistant Registrar KST To The State Tax Officer, Chidambaram- 2, Chidambaram, Cuddalore District.

+1cc to M/s.R.Hemalatha.,Advocate,S.R.No.16044 +1cc to Special Government Pleader(Taxes), SR.No.16353 W.P.Nos.5217, 5219,5221 and BS(CO) RN(24/03/2022)