Madras High Court
M/S.Kerala Small Industries ... vs The Deputy Commercial Tax Officer ... on 23 June, 2021
W.P. No.11505 of 2004
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 23.06.2021
CORAM
THE HONOURABLE MR. JUSTICE S.M.SUBRAMANIAM
W.P.No.11505 of 2004
and W.P.M.P.Nos.13534 & 13535 of 2004
and
W.V.M.P.No.2334 of 2005
in W.P.M.P.No.13534 of 2004
M/s.Kerala Small Industries Development
Corporation Ltd.,
Post Box No.16,
Gandhi Nagar,
Kochi 682 020. ..Petitioner
Vs.
1.The Deputy Commercial Tax Officer – III,
Thoothukudi.
2.The State of Tamil Nadu,
rep. by its Secretary, Commercial Taxes Department,
Fort St. George,
Chennai 600 009.
3.The Assistant Commissioner (Assessment) II,
(Agricultural Income Tax and Sales Tax Department)
Special Circle,
Ernakulam.
1/6
https://www.mhc.tn.gov.in/judis/
W.P. No.11505 of 2004
4.The State of Kerala,
rep. by its Secretary to the Government,
Industries (Finance) Department,
Thiruvananthapuram.
5.The Union of India,
rep. by its Secretary,
Ministry of Finance,
New Delhi.
6.The Union of India,
rep. by its Secretary,
Ministry of Industries,
New Delhi. ..Respondents
Prayer : Writ Petition filed under Article 226 of the Constitution of India, to
issue a Writ of Certiorarified Mandamus, calling for the records of the 1st
respondent in Roc.1741/85/A3 quash the impugned proceedings dated
29.01.2004 and further direct the 1st respondent to take action in accordance
with law after considering the objections filed by the petitioner dated
01.03.2004.
For Petitioner : Mr.V.Sundareswaran
For Respondents : Mr.V.Nanmaran (For R1 & R2)
Government Advocate
No appearance (For R3, R4 & R6)
2/6
https://www.mhc.tn.gov.in/judis/
W.P. No.11505 of 2004
ORDER
The relief sought for in the present Writ Petition is to direct the 1st
respondent to take action in accordance with law after considering the
objections filed by the petitioner dated 01.03.2014 and pass orders.
2.The learned counsel for the petitioner states that the tax
collected by the Government of Kerala is to be adjusted based on the
demands and considering the objections already filed by the petitioner. The
learned counsel for the petitioner states that though the
representation/objections was submitted on 01.03.2004, the respondents
have not passed any orders and the Writ Petition is also pending for several
years.
3.This Court is of the considered opinion that the
objections/representation received in this regard from the petitioner on
01.03.2014 is to be considered with reference to the provisions of law and
based on the principles laid down by the Hon'ble Apex court of India. In
https://www.mhc.tn.gov.in/judis/
W.P. No.11505 of 2004
order to establish the case, the petitioner has to enclose copies of the
representation/objections and the judgments of the Hon'ble Supreme Court
in the subject, enabling the authorities to consider the objections already
filed. In this view of the matter, the 1st respondent/the Deputy Commercial
Tax Officer-III, Thoothukudi is directed to consider the
objections/representation submitted by the writ petitioner on 01.03.2004 and
pass orders by affording opportunity to the writ petitioner and a personal
hearing, if any such request is made, and dispose of the same, within a
period of twelve weeks from the date of receipt of a copy of this order. The
petitioner is directed to enclose the copies of the representation/objections,
documents and the judgments relied upon to the 1st respondent along with
the order passed in the present Writ Petition.
4.With these observations, the Writ Petition stands disposed of.
No costs. Consequently, the connected Miscellaneous Petitions are closed.
23.06.2021
gsa
Index : Yes
Speaking order
https://www.mhc.tn.gov.in/judis/
W.P. No.11505 of 2004
To
1.The Deputy Commercial Tax Officer – III,
Thoothukudi.
2.The State of Tamil Nadu,
rep. by its Secretary, Commercial Taxes Department,
Fort St. George,
Chennai 600 009.
3.The Assistant Commissioner (Assessment) II,
(Agricultural Income Tax and Sales Tax Department)
Special Circle,
Ernakulam.
4.The State of Kerala,
rep. by its Secretary to the Government,
Industries (Finance) Department,
Thiruvananthapuram.
5.The Union of India,
rep. by its Secretary,
Ministry of Finance,
New Delhi.
6.The Union of India,
rep. by its Secretary,
Ministry of Industries,
New Delhi.
https://www.mhc.tn.gov.in/judis/
W.P. No.11505 of 2004
S.M.SUBRAMANIAM, J.
gsa
W.P.No.11505 of 2004
23.06.2021
https://www.mhc.tn.gov.in/judis/
