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Madras High CourtWP/23672/2016disposed of

Tvl. Arun Engineering v. The Commercial Tax Officer

2016-07-12Honourable Mr Justice T. S. Sivagnanam3 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 12.07.2016

CORAM

THE HONOURABLE Mr. JUSTICE T.S.SIVAGNANAM W.P.Nos.23672 and 23673 of 2016 and W.M.P.Nos.20267 and 20268 of 2016 Tvl.Arun Engineering rep. by its Proprietor R.Arunachalam, No.64, Kalyani Industrial Estate, Vanagaram Road, Athipet, Chennai - 600 058.

... Petitioner in both W.Ps Vs The Commercial Tax Officer, Nolambur Assessment Circle, No.176, M.T.H. Road, Villivakkam, Chennai - 600 049.

... Respondent in both W.Ps.

Prayer in W.P.No.23672 of 2016: Writ Petition filed under Article 226 of the Constitution of India, praying to issue a Writ of Certiorarified Mandamus, calling for the records on the file of the respondent in CST No.796451/2013-14 dated 09.05.2016 and quash the same as illegal, without grant of any opportunity and against the principles of natural justice and further for a direction to the respondent herein to accept the "C" Forms filed by the petitioner on 23.05.2016 and revise the petitioner's assessment for the year 2013-2014 (CST) under Section 9 of the Central Sales Tax Act read with Section 84 of the Tamil Nadu Value Added Tax Act, 2006.

Prayer in W.P.No.23673 of 2016: Writ Petition filed under Article 226 of the Constitution of India, praying to issue a Writ of Certiorarified Mandamus, calling for the records on the file of the respondent in CST No.796451/2014-15 dated 09.05.2016 and quash the same as illegal, without grant of any opportunity and against the principles of natural justice and further for a direction to the respondent herein to accept the "C" Forms filed by the petitioner on 23.05.2016 and revise the petitioner's assessment for the year 2014-2015 (CST) under Section 9 of the Central Sales Tax Act read with Section 84 of the Tamil Nadu Value Added Tax Act, 2006.

For Petitioner in both W.Ps.

: Mr.A.Chandrasekaran For Respondent in both W.Ps.

: Mr.S.Kanmani Annamalai Additional Government Pleader (Taxes) COMMON ORDER Heard Mr.A.Chandrasekaran, learned counsel appearing for the petitioner and Mr.S.Kanmani Annamalai, learned Additional Government Pleader (Taxes) appearing for the respondent and with their consent, these Writ Petitions were taken up for final disposal.

2.The petitioner who is a registered dealer on the file of the respondent under the provisions of the Tamil Nadu Value Added Tax, 2006 (TNVAT Act) and the Central Sales Tax Act, 1956 has filed these writ petitions challenging the assessment orders under the Central Sales Tax Act for the years 2013-14 and 201415. The petitioner's case is that the assessments were completed by the respondent without affording an opportunity to the petitioner to submit the "C" Forms in support of their claim for concessional rate of tax at 2% and no notice was issued to the petitioner before the impugned assessments were made. On a perusal of the impugned orders of assessment, it is evidently clear that no notice was issued to the petitioner. That apart, the petitioner on receipt of the impugned assessment orders has sent a representation on 23.05.2016 enclosing the "C" Forms for the years 2013-14 and 2014-15 and requested the respondent to rectify the assessment orders. Since his representation has not been considered till date, the petitioner is before this Court by way of filing these writ petitions.

3.After hearing the learned counsel appearing for the parties and carefully perusing the materials placed on records, it is seen that the impugned orders have been passed without notice to the petitioner. That apart, the petitioner's request for rectification by filing a representation dated 23.05.2016 has not been considered.

4.In the light of the above, the writ petitions are disposed of by directing the petitioner to treat the impugned proceedings as show cause notice and submit a fresh objections along with the requisite declaration forms within a period of two weeks from the date of receipt of a copy of this order. On receipt of the representation along with the declaration forms,

the respondent shall afford an opportunity of personal hearing to the petitioner and proceed to complete the assessment in accordance with law by passing a speaking order. Since this Court has directed the impugned proceedings to be treated as show cause notice, the question of enforcing the tax as quantified in the impugned orders does not arise and it shall abide by the fresh orders to be passed in terms of the above direction. No costs. Consequently, connected miscellaneous petitions are closed.

Sd/- Assistant Registrar(CS II) //True Copy// Sub Assistant Registrar cse To The Commercial Tax Officer, Nolambur Assessment Circle, No.176, M.T.H. Road, Villivakkam, Chennai - 600 049.

+1cc to Mr.A.Chandrasekaran, Advocate, S.R.No.38469 +1cc to the Special Government Pleader(T), S.R.No.38727 W.P.Nos.23672 and 23673 of 2016 and W.M.P.Nos.20267 and 20268 of 2016 NRJK(CO) CA(23/07/2016)