Madras High Court
M/S.Suriya Chemicals vs The Assistant Commissioner (Ct) on 15 June, 2021
W.P.No.2935 of 2016
and W.M.P.No.1919 of 2016
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED :15.06.2021
CORAM
THE HON'BLE MR.JUSTICE S.M.SUBRAMANIAM
W.P.No.2935 of 2016
and
W.M.P.No.1919 of 2016
M/s.Suriya Chemicals
represented by its Proprietor,
P.Jeevanandam,
3/7E, Mel Road,
Vanavasi,
Salem – 636 457,
Salem District. ...Petitioner
Vs
The Assistant Commissioner (CT),
Omalur Assessment Circle,
Omalur. ... Respondent
PRAYER : Petition filed Under Article 226 of the Constitution of India to
issue of Writ of Certiorari, to call for the records on the files of the
respondent in TNGST.3243574/2003-04 dated 28.08.2014 and quash the
same as being contrary to the principles of natural justice and that of the
principle laid down by this Hon'ble Court in the judgment reported in
(2005), 142 STC 130 (T.M.Rajaganapathi Traders, Vs. Commercial Tax
Officer, Salem).
1
https://www.mhc.tn.gov.in/judis/
W.P.No.2935 of 2016
and W.M.P.No.1919 of 2016
For Petitioner : Mr.R.Senniappan
For Respondent : Mr.V.Veluchamy
Government Advocate
ORDER
The Assessment Order passed by the respondent in proceedings
dated 28.08.2014 for the Assessment Year 2003 – 04 is under challenge in
the present writ petition.
2. The learned counsel for the petitioner mainly contended that
the writ petitioner earlier filed W.P.Nos.8035 & 8036 of 2012 and this
Court passed an order dated 19.04.2012, directing the respondents to furnish
all the necessary documents relied on by them to the petitioner and pass
fresh Assessment Orders in accordance with law, within a period of six (6)
weeks from the date of receipt of a copy of that order. The grievance of the
petitioner is that the directions issued by this Court in the year 2012, has not
been complied with. The necessary documents sought for by the petitioners
are not furnished and, therefore, the writ petitioner is unable to defend their
https://www.mhc.tn.gov.in/judis/
W.P.No.2935 of 2016
and W.M.P.No.1919 of 2016
case effectively. Thus the impugned Assessment Order is to be set aside and
the respondent is directed to furnish all necessary documents enabling the
petitioner to defend his case and thereafter, pass an appropriate Order of
Assessment with reference to the Assessment Year 2003 – 04.
3. The claim set out in the writ petition directing the
respondents to furnish the necessary documents are undoubtedly reasonable.
The assessee is entitled to defend his case with reference to the documents
available and relied on by the Department for passing the Assessment
Order. However, the availability of documents and the reliance placed by
the Department are relevant factors to be taken note of by the Courts. It is
possible that on some circumstances, certain documents may not be
available for references. However, those disputed circumstances or
references, if any made is to be adjudicated by the writ petitioner by filing
an appeal before the Appellate Authority as admittedly the statutory appeal
is provided under the Provisions of the Act.
https://www.mhc.tn.gov.in/judis/
W.P.No.2935 of 2016
and W.M.P.No.1919 of 2016
4. By seeking certain documents, without ascertaining the
availability or non-availability of such documents, an assessee cannot be
permitted to prolong and protract the issues with reference to the
Assessment Orders. In this regard, seeking certain clarifications of
documents in a calculated manner, there is a possibility of collusion. In such
circumstances, all these aspects cannot be gone into by this Court in writ
proceedings. However, the fact remains that the petitioner has received four
documents, pursuant to the orders of this Court and the said facts are
admitted by the petitioner. Thus, certain documents were already furnished
and the petitioner is of an opinion that some other documents are also
required for the purpose of submitting their objections. By citing these
reasons, the petitioner states that unless the documents are furnished, the
respondents shall not be allowed to proceed with the assessment. Such a
contention deserves no merit consideration. The availability or the non-
availability of the documents with the Department or the facts which all are
to be adjudicated before the Appellate Authorities, the Appellate Authority
is empowered to call for the records relied on by the Assessment Officer. In
the event of availability of documents, the Appellate Authority is within his
https://www.mhc.tn.gov.in/judis/
W.P.No.2935 of 2016
and W.M.P.No.1919 of 2016
powers to permit the assessee to peruse the documents or furnish the copy
of the same as the case may be. Such an opportunity may be available to the
petitioner, to peruse the documents or receive the copies, by filing an appeal
before the Appellate Authority. The High Court need not entertain a writ
proceedings with reference to such disputed facts between the parties.
5. The writ petitions are filed in such circumstances seeking
certain documents from the Departments internally knowing about certain
facts happening in the Department. Thus High Courts are expected to be
cautious, while dealing with such matters and such litigations are filed with
an idea to prolong and protract the issues, which can never be encouraged
by the Courts.
6. In such circumstances, the petitioner is expected to exhaust
the appeal remedy. The appeals are not filed and the practice of filing writ
petitions in order to avoid pre-deposit cannot be encouraged. The statutory
remedy is to be exhausted by the aggrieved person.
https://www.mhc.tn.gov.in/judis/
W.P.No.2935 of 2016
and W.M.P.No.1919 of 2016
7. This being the facts and circumstances, the petitioner is at
liberty to file an appeal before the Appellate Authority in a prescribed
format and by following the procedures contemplated. The Appellate
Authority shall entertain the appeal and call for the records from the
Original Authority and allow the petitioner to peruse the documents and
furnish the copies, which all are necessarily to be furnished. The petitioner
may be provided with an opportunity to submit his objections, if any, with
reference to the documents perused and a personal hearing is also to be
provided, if any such request is made by the petitioner by following the
procedures. The Appellate Authority is directed to consider the grounds to
be raised by the petitioner and pass orders on merits and in accordance with
law, as expeditiously as possible. The petitioner in this regard is at liberty to
file an appeal before the competent Appellate Authority within a period of
four weeks from the date of receipt of the appeal. The Appellate Authority
is directed to dispose of the same, as expeditiously as possible and
preferably within a period of four months from the date of receipt of a copy
of the appeal from the writ petitioner.
https://www.mhc.tn.gov.in/judis/
W.P.No.2935 of 2016
and W.M.P.No.1919 of 2016
8. With these directions, the writ petition stands disposed of.
No costs. Consequently, connected miscellaneous petition is closed.
15.06.2021
Speaking order/Non-speaking order
Index : Yes/No
Internet: Yes/No
Pns
To
The Assistant Commissioner (CT),
Omalur Assessment Circle,
Omalur.
https://www.mhc.tn.gov.in/judis/
W.P.No.2935 of 2016
and W.M.P.No.1919 of 2016
S.M.SUBRAMANIAM,J.
Pns
W.P.No.2935 of 2016
and W.M.P.No.1919 of 2016
Dated : 15.06.2021
https://www.mhc.tn.gov.in/judis/
