Commissioner Of Commercial v. Sakthi Paper Stores
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 23.03.2022
CORAM:
THE HONOURABLE MR.JUSTICE R.SUBRAMANIAN AND THE HONOURABLE MR.JUSTICE N.SATHISH KUMAR and M.P(MD)Nos.1 and 2 of 2011 1.Commissioner of Commercial Taxes, Ezhilagam, Chennai - 5.
2.The Commercial Tax Officer, Sivakasi - I Assessment Circle, Sivakasi, Virudhunagar District.
:Appellants/Respondents in all WAs .vs.
Tvl.Sakthi Paper Stores, Represented by its Partner, Thiru K.SP.Subbaiah Chettiar, 16/2A, P.S.R.Road, Sivakasi : Respondent/Petitioner in W.A(MD)No.419 TO 422 of 2011 Tvl. Dhanalakshmi Paper and Board Company, Rep. by its Partner, K.Sp.Visalakshi, W/o. K.Sp.Subbiah Chettiar, 50-A, North Car Street, Sivakasi.
... Respondent(s) in WA(MD). 423 to 426/ 2011 COMMON PRAYER: Writ Appeal filed under Clause 15 of the Letters Patent praying this Court, against the order dated 12.07.2007 passed in W.P(MD)No.809 to 816 of 2006 respectively. Prayer in WP(MD). 809/ 2006 :
C.S.T.No.490748/95-96 quash the same and for a consequential 1/4
Prayer in WP(MD). 810/ 2006 :
C.S.T.No.490748/96-97 quash the same and for a consequential Prayer in WP(MD). 811/ 2006 :
C.S.T.No.490748/97-98 quash the same and for a consequential Prayer in WP(MD). 812/ 2006 :
C.S.T.No.490748/98-99, quash the same and for a consequential Prayer in WP(MD). 813/ 2006 :
C.S.T.No.490334/95-96, quash the same and for a consequential Prayer in WP(MD). 814/ 2006 :
C.S.T.No.490334/96-97, quash the same and for a consequential Prayer in WP(MD). 815/ 2006 :
2/4
C.S.T.No.490334/97-98, quash the same and for a consequential Prayer in WP(MD). 816/ 2006 :
C.S.T.No.490334/98-99, quash the same and for a consequential For Appellants : Mr.V.Nirmal Kumar, Special Government Pleader For Respondent : Mr.R.Saravana Kumar COMMON JUDGMENT ********************* R.SUBRAMANIAN, J.
AND N.SATHISH KUMAR , J.
The issue involved in these writ appeals regarding misuse of C-Form by the purchasing dealers and the liability of the selling dealers to be against, is no longer res integra.
2. The writ Court has held that if the purchasing dealers are not genuine or the declarations are not false, but genuine and there is a misuse, it is always open to the Revenue to proceed against the purchasing dealers, in a manner known to law. Therefore, the writ Court had quashed the demand for additional tax and penalty.
3. This order has been quoted with approval by the Division Bench in TCR.No.41 of 2014, to which one of us (NSKJ) is a party. Hence, we do not see any merit in these writ appeals. The writ appeals fail and are therefore, dismissed. No Costs.
Consequently, Connected Miscellaneous Petitions are closed. Sd/- Assistant Registrar(CS-I) // True Copy // / /2022 Sub Assistant Registrar(CS) Pm 3/4
To 1.Commissioner of Commercial Taxes, Ezhilagam, Chennai - 5.
2.The Commercial Tax Officer, Sivakasi - I Assessment Circle, Sivakasi, Virudhunagar District.
+1 CC to M/s.R.MURALI, Advocate ( SR-14097[F] dated 24/03/2022 ) +1 CC to M/s.SPL GP ( SR-14213[F] dated 24/03/2022 ) JUDGMENT MADE IN 23.03.2022 kg(CO) TR(07.04.2022) 4P 5C 4/4