Madras High CourtWP/38548/2003allowed

M/S.Lakshmi Sujee Auto Private v. The Commercial Tax Officer,

2016-06-15Honourable Mr Justice T. S. Sivagnanam3 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 15.6.2016 CORAM :

The Honourable Mr.Justice T.S.SIVAGNANAM Writ Petition Nos.38548 to 38553 of 2003 M/s.Lakshmi Sujee Auto Private Ltd., rep.by its Managing Director V.Narayanan

...Petitioner in

all the WPs Vs The Commercial Tax Officer, Alwarpet Assessment Circle, Chennai.

...Respondent in

all the WPs PETITIONS under Article 226 of The Constitution of India praying for the issuance of Writs of Certiorarified Mandamus (i) to calling for the records on the file of the respondent herein in his proceedings in Rc.No.2024/2003/A4-TNGST No.0820571/19951996 dated 24.11.2003, quash the same and direct the respondent herein to refund the excess amount of entry tax of Rs.2,98,735/- to the petitioner herein relating to the assessment year 1995-96 (WP. No.38548 of 2003); (ii) to calling for the records on the file of the respondent herein in his proceedings in Rc.No.2024/2003/A4-TNGST No.0820571/1996-1997 dated 24.11.2003, quash the same and direct the respondent herein to refund the excess amount of entry tax of Rs.6,06,182/- to the petitioner herein relating to the assessment year 1996-97 (WP.No.

38549 of 2003); (iii) to calling for the records on the file of the respondent herein in his proceedings in Rc. No.2024/2003/A4TNGST No.0820571/1997-1998 dated 24.11.2003, quash the same and direct the respondent herein to refund the excess amount of entry tax of Rs.4,45,605/- to the petitioner herein relating to the assessment year 1997-98 (WP.No.38550 of 2003); (iv) to calling for the records on the file of the respondent herein in his proceedings in Rc.No.2024/2003/A4-TNGST No. 0820571/19981999 dated 24.11.2003, quash the same and direct the respondent herein to refund the excess amount of entry tax of Rs.3,31,760/- to the petitioner herein relating to the assessment year 1998-99 (WP.No.38551 of 2003); (v) to calling for the records on the file of the respondent herein in his proceedings in Rc.No.2024/2003/A4-TNGST No.

0820571/1999-2000 dated 24.11.2003, quash the same and direct the respondent herein to refund the excess amount of entry tax of Rs.7,85,224/- to the petitioner herein relating to the assessment year 1999-2000 (WP.No.

2003); and (vi) to calling for the records on the file of the respondent herein in his proceedings in Rc.No. 2024/2003/A4TNGST No.0820571/2000-2001 dated 24.11.2003, quash the same and direct the respondent herein to refund the excess amount of entry tax of Rs.4,70,690/- to the petitioner herein relating to the assessment year 2000-2001 (WP.No.38553 of 2003). For Petitioner :

Mrs.R.Hemalatha For Respondent :

Mr.S.Kanmani Annamalai, AGP COMMON ORDER Heard both.

2. The petitioner seeks to quash the impugned proceedings issued by the respondent and to direct the respondent to refund the excess amounts of entry tax collected from the petitioner for the relevant assessment years.

3. Learned counsel on either side submit that the legal issue involved in these matters pertaining to refund is covered by the Hon'ble Division Bench judgment of this Court in the case of Khivraj Motors Limitd Vs. Assistant Commissioner (CT) and another [W.A.Nos.3201 to 3204 of 2014 dated 4.2.2010 and based on the said decision, the petitioner is entitled to refund of the excess amounts of entry tax collected. The said judgment of the Hon'ble Division Bench was followed by a learned Single Judge in M/s.Susee Auto Sales & Services (P) Ltd. Vs. CTO (FAC) [W.P.No. 4927 of 2004 dated 10.2.2016].

4. Following the same, the writ petitions are allowed with a direction to the respondent to enquire into the matter and if it is found that excess amounts had been collected at the time of payment of entry tax, the balance amounts shall be refunded to the petitioner by adjusting the tax payable under the Tamil Nadu General Sales Tax Act. The above direction shall be complied with within a period of eight weeks from the date of receipt of a copy of this order. No costs.

Sd/- Assistant Registrar(CCC) //True Copy// Sub Assistant Registrar rs

To The Commercial Tax Officer, Alwarpet Assessment Circle, Chennai.

+1cc to Special Government Pleader, S.R.No.33325 SNS(CO) EU(28/06/2016) WP.Nos.38548 to 38553 of 2003