Madras High Court
M/S.Skf India Ltd vs State Of Tamil Nadu on 20 June, 2019
Author: M.S. Ramesh
Bench: M.S. Ramesh
1
IN THE HIGH COURT OF JUDICATURE OF MADRAS
DATED: 20.06.2019
CORAM:
THE HONOURABLE MR. JUSTICE M.S. RAMESH
W.P.No.26984 of 2004
M/s.SKF India Ltd.,
rep. by its Company Secretary
Ramesh C.Pandiya,
No.9-A, Puzhal Ambattur Road,
Chennai-600 066. ...Petitioner
V.
1.State of Tamil Nadu
rep. by Secretary,
Department of Religious Endowments
& Commercial Taxes,
Fort St. George,
Chennai-600 009.
2.The Commercial Tax Officer,
Manali Assessment Circle,
Chennai. ...Respondents
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India, praying to issue a writ of Prohibition, prohibiting the
respondents and their men from levying and collecting additional
sales tax from the petitioner on the exempted turnover and in
excess of the rates applicable for each slab under the Additional
Sales Tax Act, 1970.
For Petitioner : Ms.B.Priyanka
for Mr.S.Rajasekar.
For Respondents : Mrs.Dhanamadhri, GA
http://www.judis.nic.in
2
ORDER
The prayer sought for in the present Writ of Prohibition, prohibiting the Authorities from levying and collecting additional sales tax from the petitioner on the exempted turnover and in excess of the rates applicable for each slab under the Additional Sales Tax Act, 1970.
2. Heard Ms.B.Priyanka, learned counsel for the petitioner and Mrs.Dhanamadhri, learned Government Advocate appearing on behalf of the respondents.
3. When a batch of Writ Petitions with identical prayer came up for consideration before the Division Bench of this Court in W.P.No.16180 of 2004 [Gangotri Textiles Ltd., R.S. Puram, Coimbatore V. State of Tamil Nadu rep. by Secretary, Department of Religious Endowments and Commercial Taxes, Fort St. George, Chennai & another] etc., the Division Bench, by an order dated 17.11.2006, had observed as follows:
“5. Admittedly, there is an alternative remedy available to the petitioners, that is, by http://www.judis.nic.in way of an appeal or revision. One or other 3 petitioner(s) have already preferred appeal and in some of the cases as informed, the Appellate Authority has already passed orders. In this background we are not inclined to give any finding on merits under Writ Jurisdiction as it is open to the parties to raise all the issues as raised in these cases before the appropriate forum. However, if one or other petitioner has not preferred such appeal within the time or not filed revision application due to pendency of the Writ Petitions, we allow such petitioners to prefer such appeal against the order of assessment or revision petition against the appellate order within a period of 4 weeks with a petition for condonation of delay. In such cases, the concerned authority will determine the appeal(s) or revision application(s) as it may be, on merits preferably within four months, particularly on the issue as raised in these cases, that is whether the petitioners are liable to pay additional tax on total taxable turnover of the financial year or on the turn over which exceeds ten crores of rupees.
6. All the Writ Petitions stand disposed of with the aforesaid observation and direction.
Consequently, connected miscellaneous petitions are closed. No costs.”
4. Since the prayer sought for in the present Writ Petition is also identical to the aforesaid decision, the petitioner is granted http://www.judis.nic.in 4 liberty to file an appeal or revision against the order of assessment, within a period of four weeks from the date of receipt of copy of this order along with a petition for condonation of delay before the concerned authority. On receipt of the same, the Authority concerned shall dispose of the appeal or revision on its own merits, within a period of four months from the date of filing of the appeal petition, particularly, on the issue, as to whether the petitioner is liable to pay additional tax.
5. With the above observations and direction, the Writ Petition stands disposed of. No costs.
20.06.2019 Index:Yes/No Speaking order/Non-speaking order DP http://www.judis.nic.in 5 To
1.The Secretary, State of Tamil Nadu Department of Religious Endowments & Commercial Taxes, Fort St. George, Chennai-600 009.
2.The Commercial Tax Officer, Manali Assessment Circle, Chennai.
http://www.judis.nic.in 6 M.S.RAMESH.J, DP W.P.No.26984 of 2004 20.06.2019 http://www.judis.nic.in