Madras High Court
M/S.Hindustan Dorr-Oliver Limited vs The Deputy Commercial Tax Officer on 3 August, 2016
Author: T.S.Sivagnanam
Bench: T.S.Sivagnanam
IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 03.08.2016 CORAM THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM W.P.Nos.6351 to 6353 of 2005 M/s.Hindustan Dorr-Oliver Limited, 38, Rukmini Lakshmipathi Road, Egmore, Chennai 8. ... Petitioner Vs. The Deputy Commercial Tax Officer, Egmore I Assessment Circle, Chennai. ... Respondent COMMON PRAYER: Writ Petitions filed under Article 226 of Constitution of India praying to issue Writ of certiorarified mandamus to call for the proceedings of assessment in TNGST/082318/1993-94, TNGST/082318/1994-1995 and TNGST/0440122/1996-1997 on the file of the respondent herein, quash the orders dated 10.04.1997, 31.03.1997 and 31.01.2000 respectively passed therein and further direct the respondent to modify the assessment in the light of the orders dated 25.07.2002 passed by the Tamil Nadu Sales Tax Appellate Tribunal (Main Bench) Chennai, in the petitioner's own case in T.A.Nos.165 to 168 of 2000 and give refund of the taxes already paid by the petitioner in respect of the interstate movement of goods and import of goods. For Petitioner : Mr.P.V.Sudhakar For Respondent : Mr.S.Kanmani Annamalai, AGP (T) COMMON ORDER
Heard Mr.P.V.Sudhakar, learned counsel for the petitioner and Mr.S.Kanmani Annamalai, learned Additional Government Pleader (Tax) for the respondent, and with the consent of either side, the writ petitions are taken up for disposal.
2. The petitioner has filed these writ petitions to quash the orders of the assessment for three assessment years, namely, 1993-1994, 1994-1995 and 1996-1997 on the ground that the respondent, without awaiting orders to be passed by the appellate authority with regard to assessment years 1989-90 and 1990-91, has proceeded to complete the assessment for the above referred years. This was a situation when the petitioner filed the writ petition. Subsequently, the appeals filed by the petitioner were allowed and the revenue's appeal before this Court by way of tax case revision was dismissed by the Hon'ble Division Bench in State of Tamil Nadu v. Hindustan Dorr Oliver Limited ([2010] 27 VST 397 (Mad)].
3. In the light of th above, the impugned assessment proceedings necessarily have to be set aside and the same has to be redone in the light of the decision of the Hon'ble division Bench confirming order passed by the Tribunal in the assessee's own case for other assessment years.
4. Accordingly, the writ petitions are allowed and the impugned assessment proceedings are set aside and the matter is remanded back to the respondent to redo the assessment in accordance with the decision in Hindustan Dorr Oliver Limited (cited supra). No Costs.
03.08.2016 rkm Index: Yes/No Internet: Yes/No To The Deputy Commercial Tax Officer, Egmore I Assessment Circle, Chennai.
T.S.SIVAGNANAM, J.
Rkm W.P.Nos.6351 to 6353 of 2005 03.08.2016