National Building Construct v. The Special Commissioner And
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 19/11/2015 C O R A M THE HON'BLE Mr.JUSTICE T.S.SIVAGNANAM W.P.No.36162 of 2002 National Buildings Construction Corporation Ltd (A Government of India undertaking) rep. By its Dep.Project Manager First Main Road MEPZ Complex Tambaram Chennai 600 045.
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Petitioner Vs
1. The Special Commissioner and Commissioner for Commercial Taxes Chepauk Chennai 600 005.
2. The Executive Engineer W.B.P.Maintenance Division Velliankurichi Main Road Peelamedu Coimbatore 641 004.
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Respondents Prayer :-Petition filed under Article 226 of the Constitution of India praying for the issuance of a Writ of Certiorari to quash the impugned order dated 20/8/2002 Letter No.F.NBCC/DO/PB/2002 issued by the second respondent.
For petitioner ...
M/s.Anand Dasgupta For respondents ...
Mr.R.Rajeswaran Spl.G.P for R.1 Ms.S.Thamizharasi for R.2
O R D E R
Heard Mr.Anand Dasgupta, learned counsel appearing for the petitioner, Mr.R.Rajeswaran, learned Special Government Pleader for the first respondent and Ms.S.Thamizharasi for the second respondent.
2. With the consent of the learned counsel appearing on either side, this writ petition is taken up for final disposal.
3. This writ petition has been filed praying to quash the impugned order passed by the second respondent in Letter No.F.NBCC/DO/PB/2002 dated 20/8/2002.
4. As rightly pointed out by the learned counsel appearing for the second respondent, the impugned order is only a letter and an internal communication, calling upon the concerned authority to produce necessary proof for the tax paid.
5. Though interim order was granted initially, at the time when the writ petition was entertained, by an order dated 11/8/2003, interim order was vacated and it is beneficial to refer to the said order and the same is extracted hereunder:- "Äggrieved by the letter dated 20/8/2002 informing the Superintending Engineer, TWAD Board, Coimbatore Circle that the amount due to the petitioner be settled by deducting the taxes and duties as per condition of the agreement since the firm has not produced the proof for the taxes paid and also they are not co-operating with TWAD Board in getting legal opinion through Commercial Tax Department, the petitioner has filed the above writ petition.
Inasmuch as, it is the duty of the petitioner to furnish the details regarding payment of sales tax to the concerned department, in the absence of such details, I am of the view that TWAD Board is fully justified in issuing notice to their Officer insisting production of proof or tax paid. It is made clear that if the petitioner is having required material, viz., payment of tax or no due certificate from Commercial Tax Department, it is very well open to them to place the same before the second respondent.
In such circumstances, I am of the view that there is no need to continue the interim order any longer.
Accordingly, interim stay granted on 20/9/2002 is vacated."
6. In the light of the above order, challenge to the impugned communication has virtually become infructuous, since
this Court has already given liberty to the petitioner, while vacating the interim order to produce the required material, viz., payment of tax or no due certificate from Commercial Tax Department.
7. Accordingly, this writ petition is disposed of as infructuous. No costs. It is open to the petitioner to produce the proof of payment of tax or no due certificate before the second respondent.
Sd/- Asst.Registrar (CO) /true copy/ Sub Asst. Registrar mvs.
To
1. The Special Commissioner and Commissioner for Commercial Taxes Chepauk Chennai 600 005.
2. The Executive Engineer W.B.P.Maintenance Division Velliankurichi Main Road Peelamedu Coimbatore 641 004.
+1 cc to M/s.S.Thamizharasi, Advocate, sr.62765 W.P.No.36162 of 2002 sai co kra 25.11.2015