Madras High Court
Sundaram Finance Ltd vs The State Of Tamil Nadu on 17 March, 2020
Author: R.Mahadevan
Bench: R.Mahadevan
1
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 17.03.2020
CORAM
THE HONOURABLE MR. JUSTICE R.MAHADEVAN
W.P.Nos.24656 to 24658 of 2008 and 4842, 4843 and 6165 of 2009
and MP.Nos.1, 1 and 1 of 2008, 2, 2 and 2 of 2009
Sundaram Finance Ltd.,
No.21, Pattulos Road,
Chennai – 2. ... Petitioner in WP.Nos.24656 to 24658 of 2008
and 6165 of 2009
Lakshmi General Finance Ltd.,
(Now known as Sundaram Finance Ltd.,)
No.47, Whites Road,
Chennai – 2. ... Petitioner in WP.Nos.4842 and 4843 of 2009
Vs
1. The State of Tamil Nadu,
Rep. By the Secretary to Government,
Secretariat, Chennai.
2. The Special Commissioner and
Commissioner of Commercial Taxes,
Ezhilagam, Chepauk,
Chennai-5.
3. The Assistant Commissioner (CT)(FAC)
Anna Salai-II Assessment Circle,
No.621, Saire Mansion,
Anna Salai, Chennai-6. ... Respondents
in all the writ petitions.
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2
Prayer in W.P.Nos.24656 to 24658 of 2008 and 6165 of 2009:
Petitions filed under Article 226 of the Constitution of India, praying to
issue a writ of Certiorari, to call for the records of the 3 rd respondent in
the impugned revision orders in TNGST Nos.0620046/2002-03,
0620046/2003-04 and 0620046/2004-05, dated 25.08.2008 and
TNGST No.0620046/2003-03 dated 04.03.2009 respectively, quash
the same as the impugned orders are without jurisdiction and beyond
the powers conferred under Entry 54, List-II, seventh Schedule of the
constitution of India and in violation of Article 265, Article 286, Article
14, Article 19(1)(g) of the Constitution of India and Section 3A(2)(a) of
the Tamil Nadu General Sales Tax Act, 1959.
Prayer in W.P.Nos.4842 and 4843 of 2009: Petitions filed under
Article 226 of the Constitution of India, praying to issue a writ of
Certiorari, to call for the records of the 3rd respondent in the impugned
revision orders in TNGST Nos.06200111/2002-03 and
06200111/2003-04, dated 31.12.2008 and quash the same as the
impugned orders are without jurisdiction and beyond the powers
conferred under Entry 54, List-II, seventh Schedule of the constitution
of India and in violation of Article 265, Article 286, Article 14, Article
19(1)(g) of the Constitution of India and Section 3A(2)(a) of the Tamil
Nadu General Sales Tax Act, 1959.
For Petitioners : Mr.K.Vaitheeswaran (In all cases)
For Respondents : Mr.J. Ramesh, AGP – R1
Mr.Mohamned Shaffiq, SGP(T)
– R2 & R3 in all cases
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3
COMMON ORDER
Challenging the revision orders passed by the third respondent, the petitioners have come up with these writ petitions. According to the petitioners, the State cannot impose any sales tax on the lease transactions pertaining to in the course of import of goods into the territory of India or in the course of inter-State trade or commerce. However, without considering the same in a proper perspective, the third respondent passed the impugned revision orders imposing additional sales tax on the transactions pertaining to import lease receipts and inter-State lease receipts.
2. However, when these matters were taken up for hearing, the learned counsel for the petitioners submitted that it would suffice, if the petitioners are granted liberty to file appeals before the appellate authority as against the orders impugned herein, for which, the learned counsel appearing for the respondents have no serious objection.
3. Considering the limited nature of the relief now sought for by the learned counsel for the petitioners, which has not been seriously opposed on the side of the respondents, this Court permits the petitioners to file appeals before the appellate authority within a period 3/5 http://www.judis.nic.in 4 of two weeks from the date of receipt of a copy of this order. On such filing, the appellate authority shall entertain the same, without raising any issue relating to limitation and consider the same and pass appropriate orders, on merits and in accordance with law, after affording due opportunity of personal hearing to the petitioners within a period of four weeks thereafter.
4. All these writ petitions are disposed of accordingly. No costs. Consequently, connected miscellaneous petitions are closed.
17.03.2020 Index: Yes/No Internet: Yes/No Speaking order/Non speaking order rli To
1. The Secretary to Government, Commercial Tax Dept. Secretariat, Chennai.
2. The Special Commissioner and Commissioner of Commercial Taxes, Ezhilagam, Chepauk, Chennai-5.
3. The Assistant Commissioner (CT)(FAC) Anna Salai-II Assessment Circle, No.621, Saire Mansion, Anna Salai, Chennai-6.
4/5 http://www.judis.nic.in 5 R.MAHADEVAN, J.
rli /rk W.P.Nos.24656 to 24658 of 2008 and 4842, 4843 and 6165 of 2009 17.03.2020 5/5 http://www.judis.nic.in