Tvl.Noyyal Common Effluent ... vs The Assistant Commissioner (Ct)
2021 Latest Caselaw 14870 Mad

                                                                    W.P.Nos.1638 to 1641 of 2015

                                   IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                                 DATED: 26.07.2021

                                                      CORAM:

                             THE HONOURABLE MR.JUSTICE S.M.SUBRAMANIAM

                                             W.P.Nos.1638 to 1641 of 2015
                                             and M.P.Nos.1,1,1 & 1 of 2015

                   Tvl.Noyyal Common Effluent Treatment Company Ltd.,
                   Rep. By its Managing Director,
                   S.Sivasamy,
                   Shop No.2, P.R.Complex,
                   No.47, Binny Compound Main Road,
                   Tirupur 641 601.                               .. Petitioner in all W.Ps.

                                                          Vs.

                   1.The Assistant Commissioner (CT),
                     Central-I Assessment Circle,
                     Tirupur.

                   2.The Assistant Commissioner (CT),
                     Guindy Assessment Circle,
                     No.46, Greenways Road,
                     Chennai 600 028.

                   3.The Assistant Commissioner (CT),
                     Villivakkam Assessment Circle,
                     No.5, High Court Colony,
                     Villivakkam, Chennai 600 049.

                   4.The Assistant Commissioner (CT),
                     Amaindakarai Assessment Circle,
                     3rd Floor, Kuralagam Annexe,
                     Chennai 600 108.


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                                                                       W.P.Nos.1638 to 1641 of 2015

                   5.The Assistant Commissioner (CT),
                     Thiruvanmiyur Assessment Circle,
                     92, A.V.Church Road, Besant Nagar,
                     Chennai 600 090.

                   6.The Commissioner of Commercial Taxes,
                     2nd Floor, Ezhilagam,
                     Chepauk, Chennai 600 005.

                   7.Tvl.Windsor Sathyam Engineering Company,
                     Plot No.1852, 6th Avenue Road,
                     Anna Nagar West,
                     Chennai 600 040.

                   8.M/s.Grandfos Pumps India Ltd.,
                     No.118, Old Mahabalipuram Road,
                     Thuraipakkam, Chennai 600 096.

                   9.M/s.Doshion Ltd.,
                     V-3, IV Main Road,
                     Anna Nagar, Chennai 600 040.

                   10.Tvl.IVRCL Infrastructure & Projects Ltd.,
                     30-A, South Phase, 6th Cross Road,
                     Thiru-vi-ka Industrial Estate,
                     Guindy, Chennai 600 032.                             .. Respondents in all W.Ps.

Common Prayer: Writ Petitions filed under Article 226 of the Consitution of India, to issue a Writ of Certiorarified Mandamus, calling for the records on the file of the 1st respondent in TIN.No.33092403702/2006-07, TIN.No.33092403702/2007-08, TIN.No.33092403702/2008-09 and TIN.No.33092403702/2009-10, all dated 09.12.2014 and quash the same as being without jurisdiction and authority of law and double assessment on single transaction and further direct the 6th respondent to nominate an officer

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for arriving at a comprehensive decision as directed by this Hon'ble Court in a batch of writ petitions in W.P.No.26148/2014 and other cases dated 09.12.2014 (Githa Power and Infrastructure Pvt., Ltd., Chennai 18 and others Vs. Assistant Commissioner (CT), Mandaveli Assessment Circle and others) in so far as the assessment under Section 13 of the Tamil Nadu Value Added Tax Act, 2006 is concerned.

                                                     (In all W.Ps.)

                                         For Petitioner    : Mr.R.Senniappan

                                         For Respondents    : Mr.V.Nanmaran, (For R1 to R6)
                                                              Government Advocate

                                                             Not ready in notice (For R7 & R9)

                                                             No appearance (For R8)

                                                             Mr.V.Sundareswaran (For R10)

                                             COMMON            ORDER

The revision orders passed by the Assistant Commissioner (CT),

Central-I Assessment Circle, Tirupur, in proceedings dated 09.12.2014 are

under challenge in the present Writ Petitions.

2.The learned counsel appearing for the petitioner made a submission

that this Court passed an order on 09.12.2014 in W.P.No.26148 of 2014 &

etc., wherein directions were issued to the petitioners therein to submit their

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reply to the Pre-Revision notice raising all contentions within a period of 30

days from the date of receipt of a copy of that order and a further direction

was issued that the Commissioner thereupon shall nominate an Officer to

enquire into the matter in respect of all the notices (subject matter of all the

Writ Petitions) to consider the reply given by the petitioners and afford an

opportunity of personal hearing, in which, the petitioners shall be entitled to

produce documents and records in support of their contentions and thereafter,

the Officers so nominated by the Commissioner shall pass reasoned orders on

merits and in accordance with law.

3.This Court is of the considered opinion that the relief sought for in

those Writ Petitions are against the revision notices issued by the Commercial

Tax Officer concerned. At the stage of notice, this Court passed an order,

directing the Commissioner to nominate an Officer to enquire into the matter

in respect of all the notices and pass an appropriate order. This Court issued

the said direction after identifying certain aspects and illegalities. However,

in the present Writ Petitions, the impugned orders itself reveal that pursuant

to the orders passed by this Court in W.P.No.186 of 2011 dated 12.01.2011,

revised separate notices were issued to the writ petitioner for four different

Assessment Years and accordingly, opportunity was provided to the writ

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petitioner to defend their case in the manner prescribed and thereafter, the

final orders of assessment were passed. Admittedly, the present Writ Petitions

are filed challenging the final assessment orders. Therefore, the judgment

relied upon by the petitioner, passed by this Court on 09.12.2014 is not

applicable, as the present Writ Petitions are filed challenging the final

revision orders passed.

4.The final assessment orders passed are appealable orders. The Court

cannot encourage multiplicity of litigation instituted by the dealers, in order

to avoid or postpone the issues. The issues are to be addressed in an

appropriate and systematic manner and in accordance with the provisions of

law. When the law enumerates the procedures to be adopted, the said

procedures are to be scrupulously followed for the purpose of reaching

finality in respect of the disputed issues. Contrarily, at every stage if the

litigations are entertained, then the very continuance of the proceedings are

derailed and the competent authorities would not be in a position to finalise

the disputes raised with reference to the grounds. In normal circumstances,

the competent authorities must be allowed to proceed with the issues by

following the provisions contemplated. Only on exceptional circumstances

where actions are initiated by an incompetent authority having no jurisdiction

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or an allegation of malafides are raised and substantiated, then alone the

interference by the High Court is warranted. Therefore, routine intervention

in all circumstances when the departmental proceedings are in progress are

not desirable.

5.Admittedly, the present Writ Petitions are filed challenging the final

assessment orders and therefore, the petitioner is bound to exhaust the

statutory remedies provided under the provisions of the Act. The importance

of the appellate remedy at no circumstances be undermined, as the appellate

authorities are the final fact finding authorities.

6.Preferring an appeal is the rule. Entertaining a Writ Petition before

exhausting the appellate remedy is an exception. Undoubtedly, writ

proceedings may be entertained before exhausting the appellate remedy.

However, it is to be ensured that there is an imminent threat or gross injustice

warranting urgent relief to be granted. Mere violation of principles of natural

justice is insufficient to entertain a writ proceedings under Article 226 of the

Constitution of India, as every Writ Petition is filed based on one or the other

ground stating that the principles of natural justice is violated or statutory

requirements are not complied with or there is an illegality or otherwise.

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Thus, dispensing with an appellate remedy is to be granted cautiously in view

of the fact that the very purpose and object of legislation providing an

appellate remedy cannot be diluted nor the benefit be denied to the aggrieved

person to exhaust the same. The statutory appellate authorities are the final

fact finding authorities. Thus, the finding to be made by such appellate

authorities with reference to the documents and evidences are of paramount

importance for the purpose of exercise of judicial review by the High Court

under Article 226 of the Constitution of India.

7.The power of judicial review of the High Court under Article 226 of

the Constitution of India is to scrutinize the processes through which a

decision is taken by the competent authority by following the procedures as

contemplated, but not the decision itself. Therefore, the routine entertainment

of a Writ Petition by dispensing with appellate remedy is not preferable and

such an exercise would cause injury to the institutional hierarchy and the

importance attached to such appellate institutions. The appellate institutions

provided under the statute at no circumstances be undermined by the higher

Courts. The appellate forums are the final fact finding authorities and more

so, possessing expertise in a particular field. Thus, the finding of such

appellate forums would be a valuable assistance for the purpose of exercise of

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judicial review by the High Court under Article 226 of the Constitution of

India. The High Court cannot conduct a roving enquiry with reference to the

facts and circumstances based on the documents and evidences. Based on the

mere affidavits filed by the litigants, the disputed facts cannot be concluded.

Thus, the importance of fact finding by the appellate forums is of more value

for the purpose of providing complete justice to the parties approaching the

Court of law.

8.The point of delay may be an acceptable ground for the purpose of

entertaining a Writ Petition. The practise of filing the Writ Petition without

exhausting the statutory remedies are in ascending mode and such Writ

Petitions are filed with a view to avoid pre-deposits to be made in statutory

appeals and on the ground that the appellate remedies are time consuming.

9.In view of the facts and circumstances, the petitioner is at liberty to

prefer an appeal before the jurisdictional competent authority, in a prescribed

format, complying with the provisions of the Acts and Rules, within a period

of four weeks from the date of receipt of a copy of this order. In the event of

receiving any appeal from the petitioner, the appellate authority shall

consider the same by condoning the delay if any and adjudicate the appeal on

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merits and in accordance with law, by affording opportunity to the parties

concerned. The said exercise is directed to be done as expeditiously as

possible.

With these directions, all the Writ Petitions stand disposed of. No

costs. Consequently, connected Miscellaneous Petitions are closed.

26.07.2021 gsa Index : Yes Speaking order: Yes

Note: The Registry of the High Court is directed to return the original impugned orders to the counsel on record.

To

1.The Assistant Commissioner (CT), Central-I Assessment Circle, Tirupur.

2.The Assistant Commissioner (CT), Guindy Assessment Circle, No.46, Greenways Road, Chennai 600 028.

3.The Assistant Commissioner (CT), Villivakkam Assessment Circle, No.5, High Court Colony, Villivakkam, Chennai 600 049.

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S.M.SUBRAMANIAM, J.

gsa

4.The Assistant Commissioner (CT), Amaindakarai Assessment Circle, 3rd Floor, Kuralagam Annexe, Chennai 600 108.

5.The Assistant Commissioner (CT), Thiruvanmiyur Assessment Circle, 92, A.V.Church Road, Besant Nagar, Chennai 600 090.

6.The Commissioner of Commercial Taxes, 2nd Floor, Ezhilagam, Chepauk, Chennai 600 005.

7.Tvl.Windsor Sathyam Engineering Company, Plot No.1852, 6th Avenue Road, Anna Nagar West, Chennai 600 040.

W.P.Nos.1638 to 1641 of 2015

8.M/s.Grandfos Pumps India Ltd., No.118, Old Mahabalipuram Road, Thuraipakkam, Chennai 600 096.

9.M/s.Doshion Ltd., V-3, IV Main Road, Anna Nagar, Chennai 600 040.

10.Tvl.IVRCL Infrastructure & Projects Ltd., 30-A, South Phase, 6th Cross Road, Thiru-vi-ka Industrial Estate, Guindy, Chennai 600 032.

26.07.2021

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