Madras High Court
The State Of Tamil Nadu vs Tvl.R.K.Metal Industry on 6 April, 2018
Bench: S.Manikumar, V.Bhavani Subbaroyan
IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 06.04.2018 CORAM: THE HON'BLE MR.JUSTICE S.MANIKUMAR AND THE HON'BLE MRS.JUSTICE V.BHAVANI SUBBAROYAN T.C.Sr.No.75019 of 2013 and MP No.1 of 2013 The State of Tamil Nadu Represented by the Joint Commissioner (CT), Chennai (South) Division, Chennai - 600 006 ... Petitioner vs. Tvl.R.K.Metal Industry, No.69, Mugappair Road, Mannurpet, Chennai - 600 050. ... Respondents MISCELLANEOUS PETITION filed under Section 5 of the Limitation Act, to condone the delay of 86 days in preferring the above Tax Case in T.C.S.R.No.75019 of 2013. TAX CASE (REVISION) Petition filed under Section 38 of the Tamil Nadu General Sales Tax Act, 1959 to revise the order of the Tamilnadu Sales Tax Appellate Tribunal (Main Bench), Chennai, dated 10th day of December 2012 passed in STA No.362 of 2007. For Petitioner : Mr.V.Hari Babu in both petitions Additional Government Pleader (Taxes) ORDER
(Order of the Court was delivered by S.MANIKUMAR, J) Tax Case (Revision) Sr.No.75019 of 2013, is filed against an order made in STA No.362 of 2007 dated 10.12.2012 on the file of Tamil Nadu Sales Tax Appellate Tribunal (Main Bench), Chennai, with a delay of 86 days. Hence, M.P.No.1 of 2013, has been filed to condone the delay.
2. On this day, when the matter came up for hearing, on the basis of the written instructions in STA.03/2013/MB/B4 dated 27.11.2013 from the Joint Commissioner (CT), Chennai (South) Division, Chennai, addressed to the learned Special Government Pleader (Taxes), Mr.V.Hari Babu, learned Additional Government Pleader (Taxes), submitted that instructions have been issued to withdraw the Tax Case (Revision). Said instructions is extracted hereunder:
Sir, Sub: Tribunal Appeal - Tamil Nadu Sales Tax Appellate Tribunal - STA No.362/2009 dated 10.12.2012- filed by Revenue Vs. Tvl.R.K. Metal Industry, Chennai - Recorded by the Commissioner of Commercial Taxes, Chepauk, Chennai - 5 - Regarding.
Ref: 1. Order of Sales Tax Appellate Tribunal is STA No.362/2009/MB dated 10.12.2012.
2. Joint Commissioner (CT), Chennai (South) Division, STA No.3/2013/B4, dated 23.03.2013.
3. Commissioner of Commercial Taxes, Chepauk, Chennai - 5, D.Dis.Lr.No.KK1/7358/2013, dated 31.10.2013.
xxxxx I solicit kind attention to the reference second cited wherein Draft Grounds for filing Tax case in respect of Tvl.R.K.Metal Industry relating to the Assessment year 2003-04 under TNGST Act was submitted along with necessary enclosures. In this connection, I submit that the Commissioner of Commercial Taxes in the reference third cited has recorded the order of the Sales Tax Appellate Tribunal in STA No.362/2009, dated 10.12.2012. I therefore request that the Tax Case filed in the reference second cited may kindly be treated as withdrawn."
3. In view of the above, M.P.No.1 of 2013, filed to condone the delay of 86 days in filing TC.SR.No.75019 of 2013, is dismissed as withdrawn. Consequently, TC.Sr.No.75019 of 2013, stands rejected. No Costs.
(S.M.K., J.) (V.B.S., J.) 06.04.2018 Index: Yes/No Internet: Yes ars S.MANIKUMAR, J.
AND V.BHAVANI SUBBAROYAN, J.
ars T.C.Sr.No.75019 of 2013 and MP No.1 of 2013 06.04.2018