The Commissioner Of Commercial v. M/S.Empee Distilleries Ltd.,
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 4/7/2017 C O R A M THE HONOURABLE MR.JUSTICE S.MANIKUMAR A N D THE HONOURABLE MS.JUSTICE V.BHAVANI SUBBAROYAN Writ Appeal No.735 of 2017
1. The Commissioner of Commercial Taxes Government of Tamil Nadu Chepauk Chennai 600 005.
2. The Joint Commissioner (CT) Commercial Taxes CT Large Tax Payers Unit Chennai 600 008.
3. The Deputy Commissioner (CT) Commercial Taxes (CT - 1) Large Tax Payers Unit Chennai 600 008.
... Appellants/Respondents 1 to 3 Vs
1. M/s. Empee Distilleries Ltd rep. By its Chairman M.P.Purushothaman Empee Tower No.59 Harris Road Pudupet Chennai 600 002.
2. The Tamil Nadu State Marketing Corporation Ltd rep. By its Managing Director TASMAC, 4th Floor, CMDA Tower II Gandhi Irwin Bridge Road Egmore, Chennai 600 008.
3. The Branch Manager State Bank of India Egmore High Road Branch Chennai 600 008.
4. The Branch Manager Andhra Bank Mount Road Branch Chennai 600 002.
... Respondents Appeal filed under Clause 15 of Letters Patent to set aside the order of this Court dated 28.04.2017 in W.P.No.10573 of 2017. W.P.No.10573 of 2017 : Petition under Article 226 of the Constitution of India, pleased to issue a Writ of Certiorarified Mandamus or any other appropriate writ order or direction in the nature of a Writ to call for the records of the 3rd respondent by his proceedings pertains to the Notice in "Form U" In TIN No.33980640189/2017-18, dated 19.04.2017 for the month of March 2017 and quash the same and direct the Respondents 1-3 to grant 10 months time to the petitioner to pay the present VAT arrears and interest for the total sum of Rs.32,63,17,472/-. For Appellants :
Mr.Kanmani Annamalai Additional Government Pleader For Respondents :
Mr.P.Bakiyaraj
J U D G M E N T
(Judgment of the Court was made by S.Manikumar,J) M/s. Empee Distilleries Ltd., represented by its Chairman, Chennai, has sought for a writ of Certiorarified Mandamus, to quash a notice issued in Form 'U' in Tin No.33980640189/2017 - 18, dated 19/4/2017, for the month of March 2017, issued by the Deputy Commissioner (Commercial Taxes - CT - I), Large Tax Payers Unit, Chennai/third appellant herein. Distilleries has also prayed for a direction to grant ten months time to pay the present VAT arrears and interest for the total sum of Rs.32,63,17,472/-.
2. Before the writ Court, learned Additional Government Pleader (Taxes), has submitted that the first respondent herein has paid a sum of Rs.10,48,49,403.20, as against a total demand of Rs.32,63,17,472. He has further submitted that the balance of Rs.22,14,68,069/- was due with interest.
3. Having regard to the rival submissions, at para No.7, in W.P.No.10573 of 2017, dated 28/4/2017, a learned Single Judge, has ordered as hereunder:- "Upon considering the facts and circumstances of the case, as well as the
submission made by both sides, it is seen that the petitioner has not disputed their liability to pay the arrears of tax. On the other hand, they seek only time to make such payment. It is further seen that the petitioner has also effected a part payment of Rs.10,48,49,403.20, out of the total demand as on today. The said payment is not disputed, bt at the same time, this Court is of the view that the petitioner cannot seek indulgence of this Court every time to make the payment in instalments by stating one reason or other. Once the tax liability is fixed and also admitted by the petitioner, it is their bounden duty to pay without dragging the matter. As I have already pointed supra, this Court also granted one indulgence in the year 2015.
Therefore, this writ petition is disposed of, with a direction to the petitioner, to pay the balance of arrears with interest in four monthly instalments commencing from 15/5/2017. It is made clear that no further indulgence shall be shown by this Court, in respect of any future arrears, as it is the bounden duty of the petitioner to effect the payment of tax then and there.
No costs.
Consequently, connected Miscellaneous Petition is closed."
4. Being aggrieved by the directions, instant Writ Appeal has been filed.
5. On this day, when the matter came up for hearing. Mr.P.Bakiyaraj, learned counsel for the caveator, submitted that subsequently, order dated 28/4/2017, in W.P.No.10573 of 2017 has been modified and therefore, the present appeal, against the order, dated 28/4/2017, is not maintainable.
6. Responding to the above, Mr.Kanmani Annamalai, learned Additional Government Pleader (Taxes) submitted that the modification made is with reference to raising of attachment and that instead of 15/5/2017, the date from which arrears have to be paid, with interest, in four instalments has been changed to 25/5/2017.
7. Though the learned Additional Government Pleader (Taxes) submitted that instant appeal is maintainable on the grounds raised, we are of the view that in as much as the order, dated 28/4/2017, in W.P.No.10573 of 2017 has been modified to the
extent stated supra. It is always open to the appellants, to challenge the subsequent order, raising all tenable grounds
8. With the above observation, this Writ Appeal is disposed of. No costs. Consequently, the connected Miscellaneous Petition is closed.
Sd/- Assistant Registrar(CS VI) //True Copy// Sub Assistant Registrar mvs To
1. The Commissioner of Commercial Taxes Government of Tamil Nadu Chepauk Chennai 600 005.
2. The Joint Commissioner (CT) Commercial Taxes CT Large Tax Payers Unit Chennai 600 008.
3. The Deputy Commissioner (CT) Commercial Taxes (CT - 1) Large Tax Payers Unit Chennai 600 008.
4. The Managing Director Tamil Nadu State Marketing Corporation Ltd TASMAC, 4th Floor, CMDA Tower II Gandhi Irwin Bridge Road Egmore Chennai 600 008.
+1cc to Mr.P.Bakiyaraj, Advocate, S.R.No.46245 +1cc to the Special Government Pleader(Taxes), S.R.No.46439 W.A.No.735 of 2017 EV(CO) CA(24/07/2017)