Madras High CourtWP(MD)/12455/2018disposed of

M/S. M.S.P. Velayutha Nadar, v. The Commercial Tax Officer,

2018-06-12Honourable Mr Justice M. Govindaraj2 pages

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 12.06.2018

CORAM:

THE HONOURABLE MR.JUSTICE M.GOVINDARAJ W.P(MD)No.12455 of 2018 M/s.M.S.P.Velayutha Nadar, Rep. by its Partner, Mr.Rajesh Sankara Kumar : Petitioner Vs.

The Commercial Tax Officer, Presently Designated as The Assistant Commissioner (ST), Tenkasi.

: Respondent PRAYER: Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of a Writ of Mandamus, directing the respondent to give effect to the First Appeal order in AP.No.425/98, dated 15.10.2001 for the assessment year 1996-1997 by passing revised order and to refund the amount of taxes paid in excess along with interest claimed in Form XXXIII vide Rule 23-A of the TNGST Rules, 1959 as contemplated under Section 24(4) of the TNGST Act. For Petitioner : Mr.R.D.Ganesan For Respondent : Mr.B.Bagavathi, Government Advocate.

ORDER

The petitioner has come forward with the present Writ Petition seeking for issuance of a Writ of Mandamus, directing the respondent to give effect to the First Appeal order in AP.No.425/98, dated 15.10.2001 for the assessment year 1996-1997 by passing revised order and to refund the amount of taxes paid in excess along with interest claimed in Form XXXIII vide Rule 23-A of the TNGST Rules, 1959 as contemplated under Section 24(4) of the TNGST Act.

2. Mr.B.Bagavathi, learned Government Advocate, takes notice on behalf of the respondent.

3. The petitioner is a registered dealer in Timber, Steel and Paints. For the assessment year 1996-1997, the respondent has determined the total and taxable turnover of Rs.5,81,16,325/- vide his order in TNGST.5680597/96-97, dated 31.03.1998. Against the assessment order, the petitioner has filed an appeal before the Appellate Assistant Commissioner (CT), Tirunelveli, in Appeal No.& Year 425/98 and the said appeal was partly allowed on 15.10.2001. As per Section 24(4) of the Tamil Nadu General Sales Tax Act, 1959, the https://hcservices.ecourts.gov.in/hcservices/

petitioner is entitled to the refund, as the respondent has failed to give effect to the first appeal order, within the time stipulated as per Rule 32 of the Tamil Nadu General Sales Tax Rules, 1959. Even though the appellate order was passed as early as on 15.10.2001, it was not given effect to. Aggrieved over the inaction of the respondent, the petitioner is before this Court for a direction to give effect to the order passed by the appellate authority.

4. The learned counsel for the petitioner, in support of his contention, would rely upon the orders passed by this Court in similar circumstances, dated 04.09.2014 in W.P.(MD)No.14672 of 2014 [Kwality Plastic vs. The Assistant Commissioner CT, Karur], dated 06.07.2017 in W.P.(MD)No.11260 of 2017 [M/s.Arasan Fertilizers (P) Ltd., vs. The Commercial Tax Officer, Ettayapuram, Tuticorin], and dated 18.07.2017 in W.P.(MD)No.13187 of 2017 [M/s.L.G.Shenbagarajan vs. The Assistant Commissioner (CT), Theni].

5. Following the orders passed by this Court as referred to above, this Court is also inclined to grant the reliefs as prayed for by the petitioner in the present Writ Petition. Accordingly, the respondent is directed to give effect to the order of the Appellate Assistant Commissioner (CT), Tirunelveli, passed in Appeal No.& Year 425/98, dated 15.10.2001, by passing a revised order and refund the amount of taxes paid in excess along with interest due thereon to the petitioner in accordance with law, if there are no legal impediments, within a period of four weeks from the date of receipt of a copy of this order, failing which, the respondent will have to pay interest for the delayed payment.

6. The Writ Petition is, accordingly, ordered. No costs. Sd/- Assistant Registrar(CS-III) /True Copy/ Sub Assistant Registrar To The Commercial Tax Officer, Presently Designated as The Assistant Commissioner (ST), Tenkasi.

+1cc to M/S.R.D.Ganesan, Advocate SR.No. 67744 +1cc to Special Government Pleader, SR.No. 67995 Order made in W.P(MD)No.12455 of 2018 Dated: 12.06.2018 https://hcservices.ecourts.gov.in/hcservices/ sml JM/JC/SAR 1/22.06.2018/2P/4C