Madras High Court
Tvl.D.Savio Exports vs The State Of Tamil Nadu on 4 February, 2021
W.A.(MD)Nos.528 & 529 of 2019
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED : 04.02.2021
CORAM
THE HONOURABLE MR.JUSTICE M.M.SUNDRESH
AND
THE HONOURABLE MRS.JUSTICE S.ANANTHI
W.A.(MD)Nos.528 & 529 of 2019
and
C.M.P.(MD)Nos.4475 and 4476 of 2019
Tvl.D.Savio Exports,
Represented by its Partner Thiru.L.Stanley Motha,
No.112, S.P.G. Kovil 4th Street,
Tuticorin – 628 002. ... Appellant/Writ Petitioner in
both Writ Appeals
Vs.
1.The State of Tamil Nadu,
Rep. by Secretary to Government,
Department of Commercial Taxes,
Fort St. George, Beach Road, Chennai – 600 009.
2.The Commissioner of Commercial Taxes,
2nd Floor, Elilagam, Chepauk,
Chennai – 600 005. ... Respondents 1 and 2 in
W.A.(MD)No.528/2019
The Assistant Commissioner – 11,
C.T.Buildings, Beach Raod,
Tuticorin. ... 3rd Respondent in W.A.(MD) No.528/
2019 and Respondent in W.A.
(MD)No.529/2019
Common Prayer : Writ Appeals filed under Clause 15 of Letters Patent Act,
against the order dated 18.12.2018, made in W.P.(MD)Nos.21989 of 2015 and
13173 of 2018.
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W.A.(MD)Nos.528 & 529 of 2019
For Appellant in both W.As. : Mr.K.Vadivelu
For Respondent/s in both W.As. : Mr.J.P.Padmavathi Devi
Special Government Pleader
*****
COMMON JUDGMENT
(Judgment of the Court was delivered by M.M.SUNDRESH, J.)
Since the issue involved in these Writ Appeals are one and the same,
they are taken up together for disposal.
2.Learned counsel for the appellant in these appeals submitted that the
direction issued by the learned Single Judge to file revised return cannot sustain
in the eye of law.
3.The appellant/assessee has not made full disclosure of the facts.
Therefore, we are of the view that the order being appealable, in the nature of
the assessment order, the learned Single Judge ought not to have considered the
merits.
4.In such view of the matter, the Writ Appeals are disposed of, giving
liberty to the appellant to file appeals before the appellate authority within a
period of four weeks from the date of receipt of the copy of this order. The
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W.A.(MD)Nos.528 & 529 of 2019
appellate authority is directed to take note of the fact that the appellant has
already paid some amount pursuant to the order passed by this Court. If the
aforesaid amount is more than the amount, which is required to be paid for
entertaining the appeal, no other conditions required to be imposed for payment
of amount. Consequently, connected Miscellaneous Petitions are closed. No
costs.
Index :Yes/No [M.M.S., J.] [S.A.I., J.]
Internet :Yes 04.02.2021
sj
Note: In view of the present lock down owing to
COVID-19 pandemic, a web copy of the order may be
utilized for official purposes, but, ensuring that the copy
of the order that is presented is the correct copy, shall
be the responsibility of the advocate/litigant concerned.
To
1.The Secretary to Government,
Department of Commercial Taxes,
State of Tamil Nadu,
Fort St. George, Beach Road, Chennai – 600 009.
2.The Commissioner of Commercial Taxes,
2nd Floor, Elilagam, Chepauk,
Chennai – 600 005.
3.The Assistant Commissioner – 11,
C.T.Buildings, Beach Raod,
Tuticorin.
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W.A.(MD)Nos.528 & 529 of 2019
M.M.SUNDRESH, J.
AND
S.ANANTHI, J.
sj
Common Judgment made in
W.A.(MD)Nos.528 & 529 of 2019
04.02.2021
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