Indian Oil Corporation Ltd., v. The Commercial Tax Officer

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 01.07.2016

CORAM:

THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM W.P.Nos.2276 and 2277 of 2016 & W.M.P.No.1972 and 3742 of 2016 Indian Oil Corporation Ltd., Represented by J.Boominathan Indian Oil Bhavan No.139, Mahatma Gandhi Road Chennai - 600 034 ... Petitioner in both WPs vs.

1.The Commercial Tax Officer - IAC Office of the Commercial Tax Officer (IAC) First Floor, Commercial Tax Complex 100 Feet Road, Ellapillai Chavady Pondicherry - 605 005 2.Union Territory of Puducherry Represented by its Secretary (Finance) Puducherry 3.The Deputy Commissioner (CT) - IV (FAC) Large Taxpayers Unit 5th Floor, Dugar Towers Marshall Road Chennai - 600 008 4.Calpana Service Station Indian Oil Dealer R.S.No.145/5, Villupuram-Pondy Road, Villianur, Puducherry - 605 010 5.Union of India Represented by the Secretary Ministry of Finance Department of Revenue New Delhi- 110 001 ... Respondents in both WPs.

WP.No.2276 of 2016:

PRAYER: Writ Petition filed under Article 226 of the Constitution of India praying for the issuance of a writ of certiorari calling for the records on the files of the third respondent herein in CST

No.25232/2013-14 dt.14.12.15 rectifying his earlier proceedings in CST.25232/2013-14, dated 19.09.2015, quashing the same insofar as it relates to the inter-State sales of motor spirit on a turn over of Rs.1,12,30,111/- taxed at 27% instead of 2% and a turn over of Rs.3,61,61,272/- taxed at the rate of 21.43% in stead of 2%. WP.No.2277/2016: Petition filed under Art.226 of the Constitution of India to issue a writ of mandamus directing the first respondent herein to issue c declaration forms to the 4th respondent in respect of the inter-state Sales effected by the petitioner during the period between January and February 2014 and covering a turnover of Rs.4,73,91,383/-.

For Petitioner :

Mr.N.Inbarajan For Respondents :

Mr.M.Govindaraj Government Pleader for R1 & R2 Mr.Manoharan Sundaram Additional Govt. Pleader for R3 C O M M O N O R D E R Heard Mr.N.Inbarajan, learned counsel for the petitioner, Mr.M.Govindaraj, learned Government Pleader appearing for the respondents 1 and 2 and Mr.Manoharan Sundaram, learned Additional Government Pleader appearing for the 3rd respondent.

2. The petitioner has filed these writ petitions challenging the order passed by the Deputy Commissioner (CT)-IV FAC, Large Tax Payers Unit, Chennai dated 14.12.2015, rectifying his earlier proceedings dated 19.09.2015.

3. The learned counsel for the petitioner submits that in the light of the decision of the Hon'ble Division Bench in Amirtham Petroleum Agency Vs. The Additional Deputy Commercial Tax in W.P.No.15804 of 2014 and batch, these writ petitions are liable to be dismissed.

4. Hence, following the decision of the Hon'ble Division Bench, these writ petitions are dismissed. No costs. Consequently, the connected miscellaneous petitions are closed. Sd/- Asst.Registrar (CS III ) /true copy/ Sub Asst. Registrar

To

1. The Commercial Tax Officer - IAC Office of the Commercial Tax Officer (IAC) First Floor, Commercial Tax Complex 100 Feet Road, Ellapillai Chavady Pondicherry - 605 005 2.The Secretary (Finance) Union Territory of Puducherry Puducherry

3. The Deputy Commissioner (CT) - IV (FAC) Large Taxpayers Unit 5th Floor, Dugar Towers Marshall Road Chennai - 600 008

4. Calpana Service Station Indian Oil Dealer R.S.No.145/5 Villupuram, Puducherry - 605 010 5.The Secretary Union of India Ministry of Finance Department of Revenue New Delhi- 110 001 +1 cc to Mr.N.Inbarajan, Advocate,SR.37236 +1 cc to Spl.Govt.Pleader,SR.33651.

+2 cc's to Govt.Pleader,SR.37544, 37543 ks(co) krd 19/7 W.P.Nos.2276 and 2277 of 2016 & W.M.P.No.1972 of 2016