M/S. Harmer & Simmons Pss v. The Assistant Commissioner

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 26.04.2016

CORAM

THE HON'BLE Mr. JUSTICE M.DURAISWAMY W.P.No.14927 of 2016 and W.M.P.No.13047 of 2016 M/s.Harmer & Simmons PSS India P Ltd., changed as M/s.AEG Power Solutions (I) P Ltd., now known as TMEIC Power Electronics Systems I P Ltd., rep by its Director Sridhar Murthy having its Registered Office at No.85, Kaniminiki Village, Kengeri Hobli, Bangalore South Taluk - 560 074.

... Petitioner Vs.

1.The Assistant Commissioner (CT), Guindy Assessment Circle, No.48, Greenways Road, R.A.Puram, Chennai - 600 028.

2.The Assistant Commissioner (CT), T.Nagar (North) Assessment Circle, now known as Pondy Bazaar Assessment Circle, No.48, Greenways Road, R.A.Puram, Chennai - 600 028.

3.The Assistant Commissioner of Commercial Taxes, "A" Block, 5th Floor, Room No.505, Koramangala, Bangalore - 560 047.

4.The Commercial Tax Officer, Marredpally Circle, 6th Floor, Prestige, Ameerpet, Hyderabad - 500 016.

... Respondents Petition filed under Article 226 of The Constitution of India praying to issue a writ of mandamus to direct the respondents 1 & 2 to issue Form-F Declaration forms to the petitioner to be filed before the 3rd & 4th respondents for the stock transfer of goods received by the petitioner from its office at Bangalore in Karnataka and Andhra Pradesh.

For Petitioner : Mr.V.Sundareswaran For Respondent : Mr.Manoharan Sundaram, Additional Government Pleader (Tax)

O R D E R

The petitioner has filed the above Writ Petition to issue a writ of mandamus to direct the respondents 1 & 2 to issue Form-F Declaration forms to the petitioner to be filed before the 3rd & 4th respondents for the stock transfer of goods received by the petitioner from its office at Bangalore in Karnataka and Andhra Pradesh.

2.The learned counsel appearing for the petitioner submitted that the petitioner would submit an application before the 2nd respondent and the 2nd respondent may be directed to issue Form-F Declarations to the petitioner.

3.Mr.Manoharan Sundaram, learned Additional Government Pleader (Tax) appearing for the respondents submitted that on submission of the application by the petitioner before the 2nd respondent, the 2nd respondent may be directed to issue Form-F Declarations to the petitioner.

4.Having regard to the submissions made by the learned counsel on either side, I direct the petitioner to submit an application before the 2nd respondent for issuance of Form-F Declarations within a period of one week from the date of receipt of a copy of this order and on receipt of the application submitted by the petitioner, the 2nd respondent is directed to issue Form-F Declarations to the petitioner within a period of four weeks thereafter.

5.With these observations, the Writ Petition is disposed of. No costs. Consequently, the connected miscellaneous petition is closed.

Sd/- Assistant Registrar(CS II) //True Copy// Sub Assistant Registrar

To 1.The Assistant Commissioner (CT), Guindy Assessment Circle, No.48, Greenways Road, R.A.Puram, Chennai - 600 028.

2.The Assistant Commissioner (CT), T.Nagar (North) Assessment Circle, now known as Pondy Bazaar Assessment Circle, No.48, Greenways Road, R.A.Puram, Chennai - 600 028.

3.The Assistant Commissioner of Commercial Taxes, "A" Block, 5th Floor, Room No.505, Koramangala, Bangalore - 560 047.

4.The Commercial Tax Officer, Marredpally Circle, 6th Floor, Prestige, Ameerpet, Hyderabad - 500 016.

+1cc to the Special Government Pleader sr.26115 +1cc to M/S.V.Sundareswaran, Advocate Sr.26393 W.P.No.14927 of 2016 and W.M.P.No.13047 of 2016 ppa[co] srg 10/05/2016