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Madras High CourtWP/12781/2017disposed of

M/S. Kitply Industries Limited v. Commercial Tax Officer

2017-06-12Honourable Mr Justice K. Ravichandrabaabu3 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 12.06.2017

CORAM

THE HONOURABLE MR.JUSTICE K.RAVICHANDRABAABU W.P.No.12781 of 2017 and WMP.No.13638 of 2017 M/s.Kitply Industries Limited Rep. by its Branch Manager B.Narayan Rao No.225 (Old No.150), Sydenhams Road, Chennai-600 003.

.. Petitioner Vs.

Commercial Tax Officer (Enforcement) (Roving Squad) Office of the Deputy Commissioner (CT) (Enf.) Villupuram.

.. Respondent Prayer:

Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, calling for the records on the files of the respondent in Adjudication Notice in G.D.No.1169/2016-17 dated 05.05.2017 and quash the same as illegal, without jurisdiction and contrary to the provisions of the TNVAT Act.

For Petitioner: Mr.T.Pramodkumar Chopda For Respondent : Mr.K.Venkatesh Government Advocate

O R D E R

This writ petition is filed challenging the adjudication notice issued by the respondent on 05.05.2017.

2. Heard Mr.P.Pramodkumar Chopda, learned counsel appearing for the petitioner and Mr.K.Venkatesh, learned Government Advocate appearing for the respondent.

3. The grievance of the petitioner is that the present impugned adjudication notice was issued without there being any order passed imposing the one time tax and the compounding fee, so as to enable the petitioner to challenge the same as directed by this Court in WP.No.35792 of 2016 dated 07.10.2016,

when the petitioner earlier approached this Court by questioning the goods detention notice. In other words, it is the contention of the petitioner that in absence of any order passed, as directed by this Court, there is no question of filing any revision and consequently, the impugned adjudication notice issued on the petitioner only on the reason that the petitioner has not challenged the proceedings before the Revisional Authority, cannot be sustained.

4. The learned Government Advocate appearing for the respondent submitted that though an order has not been passed by the respondent specifically indicating the one time tax liability as well as the compounding fee, subsequent notice issued on 19.12.2016 specifically indicated the one time tax liability as well as the compounding fee. Therefore, the petitioner should have challenged the proceedings before the Revisional Authority as directed by this Court earlier.

5. Upon hearing the learned counsels on either side, it is evident that in pursuant to the order passed by this Court earlier, the goods detained were subsequently released and the petitioner is also aware of the one time tax liability as well as compounding fee. The only objection raised by the petitioner is that such imposition was not communicated to the petitioner and on the other hand, the same was indicated through notice dated 19.12.2016 as stated supra. In any event, as the petitioner has to approach the Revisional Authority and challenge the imposition of the one time tax liability as well as the compounding fee, this Court, at this stage is not inclined to set aside the impugned proceedings, as it is for the Revisional Authority to consider and decide.

Therefore, the impugned proceedings is directed to be treated as the order imposing the one time tax liability as well as the compounding fee and consequently, the petitioner is given liberty to challenge the same before the Revisional Authority within a period of two weeks from the date of receipt of a copy of this order. If any such revision is filed, the Revisional Authority shall consider the matter and pass orders on its own merits and in accordance with law. Accordingly, the writ petition is disposed of. The Registry is directed to return the impugned order forthwith.

No costs.

Consequently, connected miscellaneous petition is closed.

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

To The Commercial Tax Officer (Enforcement) (Roving Squad) Office of the Deputy Commissioner (CT) (Enf.) Villupuram.

Copy to The section Officer Writ Section High COurt, Madras +1 CC to Mr.T. Pramod Kumar, Advocate sr 41244 +1 CC to Spl.Govt. Pleader sr 41492 W.P.No.12781 of 2017 NRII(CO) sp/20/6