Tvl.Ficus Pax Pvt. Ltd v. The Commercial Tax Officer

IN THE HIGH COURT OF JUDICATURE AT MADRAS

Dated : 03.10.2016 Coram THE HON`BLE MR JUSTICE T.S.SIVAGNANAM W.P.No.30150 of 2016 & W.M.P.No.26115 of 2016 Tvl. Ficus Pax Pvt. Ltd., Represented by its Manager Mr.B.Mani

...Petitioner

Vs.

1.

The Commercial Tax Officer, Enforcement - Roving Squad - I, CT Buildings, Dr.Balasundaram Road, Coimbatore - 641 018.

2.

The Assistant Commissioner (CT) Sriperumpudur Assessment Circle, Varadarajapuram, Poonamallee, Chennai - 602 103.

...Respondents

Prayer : Writ Petition filed under Article 226 of the Constitution of India, seeking for issuance of Writ of Certiorari to call for the records of the first respondent in GDR No.89/2016-2017, dated 08.06.2016 and quash the same as illegal, artbitrary without authority of law and against the provisions of the Act.

For Petitioner :

Mr.K.Soundararajan For Respondents :

Mr.S.Kanmani Annamalai Additional Government Pleader

O R D E R

Heard Mr.K.Soundararajan, learned counsel for the petitioner and Mr.S.Kanmani Annamalai, learned Additional Government Pleader for the respondents. With the consent on either side, the writ petition itself is taken up for final disposal.

2. The proceedings, which is impugned in this writ petition is a show cause notice issued by the first respondent dated https://hcservices.ecourts.gov.in/hcservices/

08.06.2016. The show cause notice is challenged on the ground of lack of jurisdiction on the part of the first respondent. The first respondent, being a Enforcement Wing authority, is stated to have no jurisdiction to issue the impugned show cause notice since the machinery in question has already been installed in the additional place of business as approved by the petitioner's Assessing Officer, namely, second respondent.

3. After hearing the learned counsel on either side and perusing the materials placed on record, this Court finds that the first respondent is not in a position to establish his jurisdiction to issue the impugned show cause notice. Hence, for that reason alone, the Writ Petition is allowed and the impugned notice issued by the first respondent dated 08.06.2016 is quashed. However, it will not prevent the second respondent to proceed in accordance with law in the matter in the event there is any violation. No costs. consequently, connected miscellaneous petition is closed.

vsi2/gm -sdAssistant Registrar //True copy// Sub Assistant Registrar To 1.

The Commercial Tax Officer, Enforcement - Roving Squad - I, CT Buildings, Dr.Balasundaram Road, Coimbatore - 641 018.

2.

The Assistant Commissioner (CT) Sriperumpudur Assessment Circle, Varadarajapuram, Poonamallee, Chennai - 602 103 C.C. to M/S.K.SOUNDARARAJAN Advocate SR.NO. 56993 +2 C.C. to The Special Government Pleader (Taxes) SR.NOS.57155, 57063 CTK (CO) VS 22.10.2016 W.P.No.30150 of 2016 https://hcservices.ecourts.gov.in/hcservices/