Tvl.Yogesh Garments v. The Commercial Tax Officer

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 02.11.2015

CORAM

THE HONOURABLE MR.JUSTICE R.MAHADEVAN W.P.No.34297 of 2015 and M.P.No.1 of 2015 Tvl.Yogesh Garments rep. by its Proprietor, Thiruneelakandapuram, Tiruppur 641 607 ..

Petitioner Vs 1.The Commercial Tax Officer, Trichy Road Circle, Coimbatore.

2.The Deputy Commercial Tax Officer, Central Enforcement Wing II, Coimbatore.

3.The Branch Manager, Karur Vysya Bank, Tiruppur.

..

Respondents Petition filed under Article 226 of the Constitution of India to issue a Writ of mandamus directing the respondents to return to the petitioner the cheques bearing Nos.001074, 001075 and 001076 drawn on the third respondent bank and collected by respondents 1 and 2 from the petitioner.

For Petitioner : Mr.Adithya Reddy For Respondents: Mr.S.Kanmani Annamalai, Addl. Govt. Pleader (T) for R1 & R2

ORDER

Seeking a direction to the respondents 1 and 2 to return the cheques bearing Nos. 001074, 001075 and 001076 drawn on the third respondent bank to the petitioner, the present writ petition has been filed.

2.The petitioner is the manufacturer of hosiery garments and dealer in clothes and garments and the petitioner has been regularly paying tax. While so, on 29.09.2015, the respondents 1

and 2 visited the petitioner's premises and conducted surprise inspection. Based on the inspection report, the respondents 1 and 2 arrived at a total tax demand of Rs.36,92,584/-. According to the petitioner, the respondents 1 and 2 have no jurisdiction to assess the petitioner and collect the tax from the petitioner during the course of inspection. Hence the petitioner is before this Court.

3.Heard the learned counsel for the petitioner and the learned Additional Government Pleader appearing for the respondents 1 and 2.

4.Learned counsel for the petitioner would submit that the issue involved in this writ petition is covered by the decision of this Court in M/s.Astek Electricals and Controls Vs. The Assistant Commissioner (CT), The Commercial Tax Officer Enforcement and The Branch Manager, Canara Bank ((2014) 67 VST 321 (Mad.) and prays for allowing the writ petition. 5.This Court time and again held that there is no power vested with the enforcement wing authorities to compel the petitioner to handover the cheques and despite the same, they are collecting cheques. As rightly submitted by the learned counsel for the petitioner, the issue raised in the writ petition is squarely covered by the above decision of this Court.

6.Following the decision of this Court in M/s.Astek Electricals and Controls's case (cited supra), this writ petition is allowed and the respondents 1 and 2 are directed to return the cheques bearing Nos. 001074, 001075 and 001076 respectively to the petitioner forthwith. It is always open to the assessing authority to pass appropriate orders in accordance with law. No costs. Consequently, connected miscellaneous petition is closed.

Sd/- Assistant Registrar(CO) //True Copy// Sub Assistant Registrar mmi

To 1.The Commercial Tax Officer, Trichy Road Circle, Coimbatore.

2.The Deputy Commercial Tax Officer, Central Enforcement Wing II, Coimbatore.

3.The Branch Manager, Karur Vysya Bank, Tiruppur.

+1cc to Mr.Adithya Reddy, Advocate, S.R.No.59961 +1cc to the Government Pleader, S.R.No.59911 VSN(CO) EU(19/11/2015) W.P.No.34297 of 2015