Tvl.Saraswathisizing Mills v. The State Of Tamilnadu
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 22.07.2015 C O R A M THE HONOURABLE MR.JUSTICE R.SUDHAKAR and THE HONOURABLE MS.JUSTICE K.B.K.VASUKI W.P.Nos.21905 to 21907 of 2015 and connected MPs.
W.P.No.21905 of 2015:
Tvl.SaraswathiSizing Mills No.14/2, Salem Road T.Kailasampalayam Tiruchengode Namakkal District Rep. By its Proprietrix S.Rangasamy
...Petitioner
Vs
1. The State of Tamil Nadu Rep. By the Secretary Fort. St.George, Chennai-9
2. The Commercial Tax Officer Namakkal District
...Respondents
W.P.Nos. 21906 & 21907 of 2015 Tvl.Saraswathi Sizing Mills No.14/2 Salem Road T.Kailasampalayam Tiruchengode Namakkal District rep. by its Proprietrix S.Rangasamy
...Petitioner
Vs
1 The State of Tamilnadu rep. by the Secretary Fort St. George Chennai-9.
2 The Appellate Deputy Commissioner (CT(FAC) Erode.
3 The Commercial Tax Officer Namakkal District
...Respondents
Prayer in W.P.No. 21905 of 2015:
Writ Petition filed under Article 226 of the Constitution of India seeking to issue a writ of Declaration, declaring that Sections 19(1), 19(10)(a) and 19(11) of the Tamil Nadu Value Added Tax Act, 2006 and Rule 10(2) of the Tamil Nadu Value Added Tax Rules, 2007 are inconsistent with the charging Section 3 and the general scheme of annual assessment under Sections 20, 21, 22 of the Tamil Nadu Value Added Tax Act, 2006, and further void as being arbitrary and irrational, infringing the rights of the petitioners under Articles 14 and 19(1)(g) and the resultant proposal to reverse the Input Tax Credit invoking Section 19(11) of the TNVAT Act as violative of Articles 265 and 300A of the Constitution of India, 1950. Prayer in W.P.No. 21906 of 2015:
Writ Petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorari, calling for the records of the 2nd respondent in proceedings in APNo.09/13 dated 13.2.2015 confirming the order passed by the 3rd respondent in TIN No.33253183203/2011-12 dated 28.11.12 quash the same. Prayer in W.P.No.21907 of 2015 Writ Petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorari, calling for the records of the 2nd respondent in proceedings in AP.No.08/13 dated 13.2.2015 confirming the order passed by the 3rd respondent in TIN No.33253183203/ 2010-11 dated 28.11.12 quash the same.
For petitioner :
Mr.N.Umapathi For respondents :
Mr.A.R.Jayaprathap, Govt.Advocate
JUDGMENT
(Judgment of the Court was delivered by R.SUDHAKAR, J.) The above Writ Petitions are filed for issuance of a writ of Declaration, declaring that Sections 19(1), 19(10)(a) and 19(11) of the Tamil Nadu Value Added Tax Act, 2006 and Rule 10(2) of the Tamil Nadu Value Added Tax Rules, 2006 are inconsistent with the charging Section 3 and the general scheme of annual assessment under Sections 20, 21 and 22 of the Tamil Nadu Value Added Tax Act, 2007, and further void as being arbitrary and irrational, infringing the rights of the petitioner under Articles 14 and 19(1)(g) and the resultant proposal to reverse the input tax credit invoking Section 19(11) of the Tamil Nadu Value Added Tax Act as violative of Articles 265 and 300A of the Constitution of India.
2. The provisions challenged in these writ petitions were tested before this Court in a batch of writ petitions and have already been upheld in a decision in USA Agencies v. The Commercial Tax Officer reported in [2013 (5) CTC 63]. Following the said decision, the present writ petitions stand dismissed. No costs. Consequently, M.Ps are closed.
Sd/- Assistant Registrar(CS-IV) //True Copy// Sub Assistant Registrar nvsri To
1. The Secretary Fort. St.George, Chennai-9
2. The Commercial Tax Officer Namakkal District.
3. The Appellate Deputy Commissioner (CT(FAC) Erode.
3 CCs to Mr.N.Umapathi, Advocate SR.No. 37293 1 CC to the Government Pleader, SR.No. 37248 W.P.Nos.21905 to 21907 of 2015 GJ (CO) PSI (20.08.2015)