V.Neelamegam, v. The Chairman, Tamil Nadu
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 12.2.2021
CORAM
THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM Review Application No.173 of 2018 & WMP.No.25358 of 2018 1.The Assistant Commissioner (CT), Sholinganallur Assessment Circle, Perungudi, Chennai-96.
2.The Commissioner of Commercial Taxes, Chennai-5.
3.Government of Tamil Nadu, rep.
By its Secretary, Commercial Taxes Department, Fort.St.George, Chennai-9.
...Petitioners
Vs M/s.Syspro Automation rep.by its partner, Chennai-96.
...Respondent
REVIEW APPLICATION under Order XLVII Rule 1 of the Civil Procedure Code read with Section 114 of the Civil Procedure Code against the order dated 01.3.2017 made in W.P.No.105 of 2016. WP.No.105 of 2016:Writ Petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorari to Call for the records on the files of the respondent in TIN 33020524802/2013-14 dt 17.11.2015 and quash the same as being violative of principles of natural justice contrary to the provisions of the Tamil Nadu Value Added Tax Act and hence invalid and illegal For Petitioners :Mr.Mohammed Shaffiq, SGP Mr.Hariharan, AGP Ms.G.Dhanamadhri, GA and Mr.Swarnavel, GA For Respondent: Mrs.R.Hemalatha Ms.Charulatha Rajaji and Mr.S.Rajasekar
ORDER
I have heard the learned counsel for the petitioners and the learned counsel appearing for the respondent.
2. The petitioners have filed this application seeking to review the order and directions issued in W.P.No.105 of 2016
dated 01.3.2017.
3. On a perusal of the grounds of review, this Court finds that the petitioners are not able to point out any error apparent on the face of the order warranting exercise of review jurisdiction. What really appears to be bothering the State is as to how to implement the order and directions issued in the order dated 01.3.2017. In fact, in paragraphs 49 and 50, this Court made observations and issued certain directions as to how the entire dispute could be resolved.
4. The learned Special Government Pleader appearing for the petitioners informs this Court that on account of advent of technology and advanced computerization being done in the Commercial Taxes Department, the Commissioner of Commercial Taxes evolved a scheme, by which, verification will be done at both ends without calling upon the dealer to appear before the officers, that the verification will be done departmentally and that only when the Department is unable to reconcile, the dealers will be put on notice. The learned Special Government Pleader, on instructions, would further submit that if the process, which is now conceived by the Department is implemented, substantial number of cases would stand resolved and finalized.
5. In the light of the above, while holding that no grounds are made out for reviewing the impugned order, this Court directs the petitioners to take earnest steps to resolve the mismatch issue and as far as possible, avoid the dealers being called upon to produce documents by verifying details available in the departmental website and only when it is not possible for the Department to reconcile, then the dealers may be put on notice and in such circumstances, a more conciliatory approach shall be taken if the dealers are called upon to appear.
6. With the above observations, the above review application is dismissed. Consequently, the connected WMP is also dismissed. Sd/- Assistant Registrar /true copy/ Sub Asst. Registrar rs
To 1.The Assistant Commissioner(CT) Sholinganallur Assessment Circle, Perungudi Chennai 96 2.The Commissioner of Commercial Taxes, Chennai-05 3.The Secretary Government of Tamil Nadu, Commercial Taxes Department, Fort St.George Chennai-09 +1 cc to Special Government Pleader(Taxes) sr8547 Rev.Aplw.173 of 2018 & WMP.No.25358 of 2018 ln(co) aa08/03/2021 aa10/03/2021