M/S.Universal Knit Creation vs The Assistant Commissioner (Ct) on 23 September, 2019

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Madras High Court

M/S.Universal Knit Creation vs The Assistant Commissioner (Ct) on 23 September, 2019

Bench: Anita Sumanth

                                                                                    W.P.No.21182 of 2014


                                     IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                                       DATED: 23.09.2019

                                                             CORAM

                                   THE HONOURABLE DR. JUSTICE ANITA SUMANTH

                                                      W.P.No.21182 of 2014
                                                      and M.P. No.2 of 2014

                      M/s.Universal knit Creation,
                      Represented by its Partner,
                      V.Marimuthu                                                   ...Petitioner
                                                               Vs

                      1.The Assistant Commissioner (CT),
                        Tirupur ((North) Assessment Circle,
                        Tirupur.
                      2.The Commercial Tax Officer,
                        Special Circle-I, Tirupur.
                      3.The Principal Secretary/Commissioner of
                        Commercial Taxes, Ezhilagam, Chepauk,
                        Chennai – 600 005.                                          ... Respondents
                                                          ....

                      Prayer: Writ Petition filed under Article 226 of the Constitution of India, to
                      issue a Writ or order of direction or any other Writ in the nature Writ of
                      Certiorari, to call for the records on the files of the Third Respondent herein
                      in VAT Cell/Roc. No./37188/2011 (Circular No.22/2011) dated 20.10.2011
                      and to quash the same.

                                     For Petitioner      : Mr.R.Senniappan
                                     For Respondents     : Mr.M.Hariharan,
                                                            Government Advocate
                                                            ORDER

The petitioner has challenged a Circular of the Third Respondent in VAT Cell/Roc. No./37188/2011 (Circular No.22/2011) dated 20.10.2011.

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http://www.judis.nic.in W.P.No.21182 of 2014 Dr.ANITA SUMANTH, J.

2. This circular has been referred by a learned Single Judge of this Court in the case of Interfit Techno Products Limited V. Principal Secretary/Commissioner of Commercial Taxes, Ezhilagam, Chepauk, Chennai and another [(2015) 81 VST 389 (Mad)], wherein, the learned single Judge has observed that the impugned circular has, as admitted by the respondent, no statutory force. Circulars, it has been observed only constitute guidelines to the Assessing Officer, and not an inflexible Rule Book which the Officer blindly follows. Nothing more need be said in the light of the aforesaid observation.

3. This Writ Petition is disposed reiterating the above. Connected Miscellaneous Petition is closed. No costs.

23.09.2019 Index : Yes/No Speaking Order/Non speaking Order rkp To

1.The Assistant Commissioner (CT), Tirupur ((North) Assessment Circle, Tirupur.

2.The Commercial Tax Officer, Special Circle-I, Tirupur.

3.The Principal Secretary/Commissioner of Commercial Taxes, Ezhilagam, Chepauk, Chennai – 600 005.

W.P.No.21182 of 2014 and M.P. No.2 of 2014 2/2

http://www.judis.nic.in

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