J.M.C. Constructions Pvt. Ltd. v. The Commercial Tax Officer

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATE: 20.4.2015.

CORAM

THE HON'BLE MR.JUSTICE T.RAJA W.P.Nos.11373 to 11377 of 2015 and M.P.Nos.1 and 2 of 2015 J.M.C. Constructions Pvt. Ltd.

Represented by its Managing Director Mr. A.Mohan Narasimalu No.137 Appolo Street Main Road Bishop David Nagar Vellore.

... Petitioners in all WPs vs.

1. The Commercial Tax Officer (FAC) Vellore (South) Vellore.

2. The Commercial Tax Officer (ENF) Group I Vellore.

... Respondents in all Wps These Writ Petitions are filed under Article 226 of the Constitution of India seeking issuance of a writ of certiorari to call for the records of the impugned Order dated 27.11.2014 in TIN33494222038/2008-09, TIN-33494222038/2009-10, TIN-33494222038/201011, TIN-33494222038/2011-12 and TIN-33494222038/2012-13 respectively of the 1st respondent and to quash the same.

For Petitioner : Mr.S.Raveekumar For M/s.McGan Law Firm For Respondents : Mr.S.Kanmani Annamalai, AGP(T) COMMON ORDER These writ petitions are directed against the impugned assessment orders dated 27.11.2014 for the assessment years 2008-2009, 20092010, 2010-2011, 2011-2012 and 2012-2013 respectively. https://hcservices.ecourts.gov.in/hcservices/

2. Heard the learned counsel for the petitioner and Mr.S.Kanmani Annamalai, learned Additional Government Pleader who takes notice for the respondents.

3. The learned counsel for the petitioner submitted that in respect of the aforesaid five asssessment years, the first respondent has, without any basis, calculated the tax and thereby made the demand of tax and imposed penalty using his best judgment and he has not followed the principles of natural justice and equally, the first respondent has no authority to increase the turnover by way of equal addition and levy tax and penalty on the same.

4. The learned Additional Government Pleader is unable to refute the contentions of the learned counsel for the petitioner.

5. In view of the above, the impugned orders are set aside and the matters are remanded to the first respondent for affording a reasonable opportunity to the petitioner and pass orders afresh on merits and in accordance with law. The writ petitions are disposed of accordingly. No costs. The connected miscellaneous petitions are closed.

Sd/- Assistant Registrar //True Copy// Sub Assistant Registrar ssk.

To

1. The Commercial Tax Officer (FAC) Vellore (South) Vellore.

2. The Commercial Tax Officer (ENF) Group I Vellore.

+1cc to M/s.McGan Law Firm, Advocate, S.R.No.21623 +1cc to the Special Government Pleader(Taxes), S.R.No.21537 W.P.Nos.11373 to 11377 of 2015 PVR(CO) CA(18/05/2015) https://hcservices.ecourts.gov.in/hcservices/