Madras High Court
Thirumalai Chemicals Limited vs The Commercial Tax Officer on 6 August, 2021
WP Nos.2285 to 2291 of 2008
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 06-08-2021
CORAM
THE HONOURABLE MR. JUSTICE S.M.SUBRAMANIAM
WP Nos.2285 to 2291 of 2008
And
MP Nos.1, 1, 1, 1, 1, 1 and 1 of 2018
Thirumalai Chemicals Limited,
Represented by its Managing Director,
R.Parthasarathy,
25B, SIPCOT Industrial Estate,
Ranipet – 632 403,
Tamil Nadu. .. Petitioner in all WPs
vs.
1.The Commercial Tax Officer,
Ranipet (SIPCOT),
Ranipet.
2.The Assistant Commissioner (CT),
Vellore.
3.The Deputy Commissioner of Commercial Taxes,
Vellore. .. Respondents in all WPs
WP 2285 of 2008 is filed under Article 226 of the Constitution of
India, praying for the issuance of a Writ of Certiorari, calling for the records
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WP Nos.2285 to 2291 of 2008
on the file of the second respondent herein in RC.A3.1191/2007 dated
24.12.2007 and quash the same.
WP 2286 of 2008 is filed under Article 226 of the Constitution of
India, praying for the issuance of a Writ of Certiorari, calling for the records
on the file of the second respondent herein in CST No.352030/2005-06
dated 26.12.2007 and quash the same.
WP 2287 of 2008 is filed under Article 226 of the Constitution of
India, praying for the issuance of a Writ of Certiorari, calling for the records
on the file of the second respondent herein in CST No.352030/2004-05
dated 26.12.2007 and quash the same.
WP 2288 of 2008 is filed under Article 226 of the Constitution of
India, praying for the issuance of a Writ of Certiorari, calling for the records
on the file of the second respondent herein in CST No.352030/2002-03
dated 26.12.2007 and quash the same.
WP 2289 of 2008 is filed under Article 226 of the Constitution of
India, praying for the issuance of a Writ of Certiorari, calling for the records
on the file of the second respondent herein in CST No.352030/2000-01
dated 26.12.2007 and quash the same.
WP 2290 of 2008 is filed under Article 226 of the Constitution of
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WP Nos.2285 to 2291 of 2008
India, praying for the issuance of a Writ of Certiorari, calling for the records
on the file of the second respondent herein in CST No.352030/2003-04
dated 26.12.2007 and quash the same.
WP 2291 of 2008 is filed under Article 226 of the Constitution of
India, praying for the issuance of a Writ of Certiorari, calling for the records
on the file of the second respondent herein in CST No.352030/2001-02
dated 26.12.2007 and quash the same.
For Petitioner in all WPs : Mr.N.Sri Prakash
For Respondents in all WPs : Mr.V.Veluchamy,
Government Advocate.
COMMON ORDER
WP 2285 of 2008 is filed challenging the order passed
regarding retrospective alteration of the conditions of the agreement, which
caused infringement of right of the petitioner.
2. WP Nos.2286 to 2291 of 2008 are filed questioning the levy
of interest and the issues raised are interconnected.
3. The learned counsel appearing on behalf of the writ
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WP Nos.2285 to 2291 of 2008
petitioners mainly contended that retrospective of alteration of the conditions
of the agreement are impermissible. Even under General Law and more-so,
such an alteration is done unilaterally without even providing reasonable
opportunity to the writ petitioners to put forth their case and the writ
petitioners, therefore, are entitled for an effective adjudication in this regard.
4. This Court is of the considered opinion that retrospective
alteration of agreement, in normal circumstances, is impermissible and if at
all any statutory provisions confers power to the authority, it is to be
adjudicated with reference to such provisions and by affording complete
opportunity to the Assessees to defend their case in the manner known to
law.
5. Perusal of the order would show that a show cause notice
was issued and the writ petitioners submitted their objections. However,
considering the nature of retrospective alteration made, an elaborate
adjudication of mixed question of law and facts are required.
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WP Nos.2285 to 2291 of 2008
6. Thus, this Court thought fit that these cases are to be
remitted back for effective adjudication of the issues and such disputed facts
between the parties, cannot be adjudicated in the writ proceedings under
Article 226 of the Constitution of India.
7. The retrospective alteration of certain conditions by the
Department requires adjudication of facts. Such an adjudication must be
done with reference to the documents and evidences and also with reference
to the provisions of the Act and Rules.
8. Under these circumstances, considering the fact there was a
long delay, this Court is of an opinion that an opportunity is to be provided
to the writ petitioners for effective presentation of their case before the
Competent Authority for the purpose of redressing their grievances.
9. Accordingly, impugned orders RC.A3.1191/2007 dated
24.12.2007, CST No.352030/2005-06 dated 26.12.2007, CST
No.352030/2004-05 dated 26.12.2007, CST No.352030/2002-03 dated
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WP Nos.2285 to 2291 of 2008
26.12.2007, CST No.352030/2000-01 dated 26.12.2007, CST
No.352030/2003-04 dated 26.12.2007 and CST No.352030/2001-02 dated
26.12.2007 are quashed and the matters are remitted back to the first
respondent for the purpose of fresh adjudication. The first respondent shall
consider the claim set out by the writ petitioners, adjudicate the same by
following the procedures and by affording an opportunity to the writ
petitioners and decide the issues as expeditiously as possible. The writ
petitioners are at liberty to submit their original objections, additional
objections, if any and the documents relied upon and also the judgments
etc., along with the order passed in these writ petitions.
10. With the above directions, the writ petitions stand allowed.
However, there shall be no order as to costs. Consequently, connected
miscellaneous petitions are closed.
06-08-2021
Index : Yes/No.
Internet : Yes/No.
Speaking Order/Non-Speaking Order.
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To
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WP Nos.2285 to 2291 of 2008
1.The Commercial Tax Officer,
Ranipet (SIPCOT),
Ranipet.
2.The Assistant Commissioner (CT),
Vellore.
3.The Deputy Commissioner of Commercial Taxes,
Vellore.
S.M.SUBRAMANIAM, J.
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WP Nos.2285 to 2291 of 2008
Svn
WPs 2285 to 2291 of 2008
06-08-2021
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