Tvl.Ksh Infraa, Rep By Its v. The Assistant Commissioner

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 27.6.2016

CORAM

THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM Writ Petition No.21876 of 2016 and WMP.No.18720 of 2016 Tvl.KSH INFRAA, rep.by its Managing Partner A.Srinivasan

...Petitioner

Vs The Assistant Commissioner (CT), Arisipalayam Assessment Circle, Salem.

...Respondent

PETITION under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorarified Mandamus to call for the records on the files of the respondent in TIN.33526267412/2016-17 dated 3.6.2016, quash the same as being without jurisdiction and authority of law and further direct the respondent to issue Form S certificate as requested by the petitioner.

For Petitioner :

Mr.R.Senniappan For Respondent :

Mr.S.Manohar Sundaram, AGP

ORDER

Mr.S.Manohar Sundaram, learned Additional Government Pleader takes notice for the respondent. Heard both. By consent, the writ petition itself is taken up for final disposal.

2. The petitioner has filed this writ petition challenging the notice dated 3.6.2016 and to direct the respondent to issue a certificate in Form S.

3. The petitioner is a railway contractor and is a registered dealer on the file of the respondent under the provisions of the Tamil Nadu Value Added Tax Act, 2006 (hereinafter called the Act). The petitioner has been awarded a contract by the Southern Railway for a contract value of Rs.32,11,019/- and Rs.34,85,881/-. The petitioner has been filing Form I returns and has been effecting payments of tax every month online. The petitioner applied for the issuance of certificate in Form S in terms of Section 5 of the Act and if the certificate under Form S is not produced, tax will be deducted at source by the Southern Railway when payments are https://hcservices.ecourts.gov.in/hcservices/

effected. For assessment years 2014-15 and 2015-16, the petitioner obtained the certificate in Form S and produced before the Southern Railway, which, in turn, effected payments to the petitioner without making any tax deduction at source. When the petitioner went before the respondent for issuance of the certificate in Form S for the assessment year 2016-17, the respondent issued the impugned notice and called for certain details about the previous assessment years, for which, the certificate in Form S has already been issued. Hence, the petitioner is before this Court.

4. The learned Additional Government Pleader fairly submits that the legal position is that when an application is made for the issuance of a certificate in Form S, the particulars concerning the relevant assessment year can be sought for from the dealer and not in the manner done by the respondent in this case.

5. In the light of the above stand, the writ petition is allowed, the impugned order is quashed and the petitioner is directed to furnish all the details for the relevant assessment year i.e 2016-17 within a period of two weeks from the date of receipt of a copy of this order. If those details are furnished, the respondent, after affording an opportunity of personal hearing, proceed further in accordance with law within two weeks thereafter for the purpose of issuing the certificate under Form S. No costs. Consequently, the above WMP is closed. -s/dAssistant Registrar(CSII) True Copy Sub-Assistant Registrar To The Assistant Commissioner (CT), Arisipalayam Assessment Circle, Salem.

+1 cc to M/s.R.Senniappan Advocate sr.35713 WP.No.21876 of 2016& WMP.No.18720 of 2016 mp(co) aa28/06/2016 https://hcservices.ecourts.gov.in/hcservices/