Madras High Court
Ambigapathi vs / on 23 February, 2022
Author: C.Saravanan
Bench: C.Saravanan
W.P.(MD) No.27295 of 2019
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 23.02.2022
CORAM:
THE HONOURABLE MR.JUSTICE C.SARAVANAN
W.P.(MD) No.27295 of 2019
Ambigapathi ... Petitioner
/vs./
1.The District Collector,
Tirunelveli District,
Tirunelveli.
2.The District Manager,
TASMAC,
Munneer Pallam,
Tirunelveli District ... Respondents
PRAYER: Writ Petition filed under Article 226 of the Constitution of India for
issuance of Writ of Mandamus, directing the respondents to return the deposit
amount of Rs.2,49,900/- paid for the BAR attached with the TASMAC Shop
number 10847 at Kudankulam, Tirunelveli District, for the period of 2015-2016
by considering petitioner representation dated 14.11.2009.
For Petitioner : Mr.S.R.Anbarasu
For R1 : Mr.D.Ghandiraj
Government Advocate
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W.P.(MD) No.27295 of 2019
For R2 : Mr.B.Jameel Arasu
Senior Counsel
ORDER
The petitioner has filed the present writ petition for a Mandamus to direct the respondents to refund a sum of Rs.2,49,900/- paid by him for the Bar attached with the TASMAC Shop No.10847 at Kudankulam, Tirunelveli District for the period of 2015-2016.
2.It is noticed that the 2nd respondent has issued the notice dated 30.11.2016 pursuant to the communication of the TASMAC Head Quarters, Chennai, dated 23.11.2016 bearing Na.Ka.No.6300/G2/2013. As per the aforesaid notice dated 30.11.2016, the petitioner was requested to pay 1% GST and if the petitioner fails to pay the amount towards 1% GST, the respondents may consider and pass appropriate orders to appropriate the amount towards GST payable by the TASMAC to the Government for granting permission to operate the Bar. Insofar as the service provided to the consumers is concerned, it is not for the respondents to return the amount towards service tax, which the petitioner was liable to pay under the provisions of the Finance Act, 1994. 2/4 https://www.mhc.tn.gov.in/judis W.P.(MD) No.27295 of 2019
3.Under these circumstances, the writ petition is disposed of, by directing the respondents to consider the representation of the petitioner dated 14.11.2019, in the light of the communication dated 20.12.2016 of the 2nd respondent and in the light of the communication of the TASMAC Head Quarters, Chennai, dated 23.11.2016 bearing Na.Ka.No.6300/G2/2013, within a period of 30 days from the date of receipt of a copy of this order. It is needless to state that before passing such orders, the petitioner shall be heard. No costs.
Index : Yes / No 23.02.2022
Internet : Yes / No
mm
To
The District Collector,
Tirunelveli District,
Tirunelveli.
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W.P.(MD) No.27295 of 2019
C.SARAVANAN, J.
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W.P.(MD)No. 27295 of 2019
23.02.2022
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