Madras High Court
Tvl. Aswini Foundations vs The Assistant Commissioner (Ct) on 18 September, 2012
Author: M.Jaichandren
Bench: M.Jaichandren
IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED:18.09.2012 CORAM THE HON'BLE MR.JUSTICE M.JAICHANDREN Writ Petition No.22691 of 2012 & M.P.No.1 of 2012 Tvl. Aswini Foundations, No.46, Mount Poomallee Road, Nandambakkam, Chennai-600 089 ... Petitioner vs. The Assistant Commissioner (CT) Nandanam Assessment Circle, 46, Greenways Road, Chennai-600 028. ... Respondent Writ Petition filed under Article 226 of the Constitution of India praying for a writ of Certiorarified Mandamus to call for the records of the respondent and quash the assessment proceedings in TNGST 1582246/2006-07 dated 16.04.2012 issued therein and direct the respondent to pass fresh self assessment orders as per Section 87-A of TNVAT Act as directed by this Court in W.P.No.3390 of 2012 dated 12.03.2012. For petitioner : Mr.C.Baktha Siromoni For respondent : Mr.S.Kanmani Annamalai Government Advocate (Taxes) O R D E R
Heard the learned counsel appearing on behalf of the petitioner, as well as the learned Government Advocate (Taxes) appearing on behalf of the respondent.
2. The main contention of the learned counsel appearing on behalf of the petitioner is that, instead of passing a Self Assessment Order dated 07.09.2011, under Section 87-A of the Tamil Nadu Value Added Tax Act, 2006, for the period, from 01.04.2006 to 31.12.2006, the respondent had passed the Best Judgment Order, erroneously. Therefore, the petitioner had come before this Court, by way of a Writ Petition, in W.P.No.3390 of 2012.
3.By an order, dated 12.03.2012, this Court had set aside the said order, passed by the respondent, dated 07.09.2011, and had directed the respondent to pass a Self Assessment Order, as per Section 87-A of the Tamil Value Added Tax Act, 2006. However, the respondent had passed the present impugned order, dated 16.04.2012, under Section 12-C of the Tamil Nadu General Sales Act, 1959, instead of passing a Self Assessment Order, under Section 87-A of the Tamil Nadu Value Added Tax Act, 2006, as directed by this Court, by its order, dated 12.03.2012, in W.P.No.3390 of 2012.
4.The learned Government Advocate (Taxes) appearing on behalf of the respondent had not refuted the said submissions made by the learned counsel appearing on behalf of the petitioner.
5.In view of the above, the impugned order of the respondent, dated 16.04.2012, is set aside. The respondent is directed to pass a Self Assessment Order, relating to the period, from 01.04.2006 to 31.12.2006, as per Section 87-A of the Tamil Nadu Value Added Tax Act, 2006, as directed by this Court, by its order, dated 12.03.2012, in W.P.No.3390 of 2012. The respondent has to pass such an order, within a period of four weeks from the date of receipt of a copy of this order.
6.Accordingly, the writ petition is disposed of with the above directions. No costs. Consequently, connected miscellaneous petition is closed.
kal To The Assistant Commissioner (CT) Nandanam Assessment Circle, 46, Greenways Road, Chennai 600 028