Madras High Court
M/S.Kerala Small Industries ... vs The Deputy Commercial Tax Officer ... on 23 June, 2021
W.P. No.11504 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.11504 of 2004
and W.P.M.P.No.13533 of 2004
and W.V.M.P.No.2333 of 2005
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 Deputy Commissioner (CT),
Tirunelveli Division,
Tirunelveli. ..Respondents
Prayer : Writ Petition filed under Article 226 of the Constitution of India, to
issue a Writ of Certiorari, calling for the records of the 1st respondent in
CST:472870/82-83, quash the impugned proceedings dated 26.02.2004.
1/5
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W.P. No.11504 of 2004
For Petitioner : Mr.V.Sundareswaran
For Respondents : Mr.V.Nanmaran
(Government Advocate)
ORDER
The relief sought for in the present Writ Petition is to quash the
impugned proceedings of the 1st respondent dated 26.02.2004.
2.The learned counsel for the petitioner made a submission that
the petitioner has already paid tax as applicable. With reference to the
penalty portion, the learned counsel for the petitioner states that the Deputy
Commercial Tax Officer passed the impugned order without considering the
objections as well as the judgment of the High Court and Hon'ble Supreme
Court. In this regard, the petitioner submitted a detailed representation to
the 1st respondent on 01.03.2004 and even prior to that, the petitioner
submitted his objections on 19.02.2004. Neither the objections filed before
issuing the impugned order, nor the representation submitted subsequent to
the impugned order are considered by the 1st respondent with reference to
the principles already adjudicated and concluded. In view of the efflux of
time of more than 17 years, this Court is not inclined to go into the merits of
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W.P. No.11504 of 2004
the case with reference to the records available with the respondents.
However, the learned counsel for the petitioner reiterated that the petitioner
is a Small Industries Development Corporation owned by the State of
Kerala and they are struggling even to run the small industries in the State
and therefore, the authority must consider the objections as well as
subsequent representations with reference to the facts as well as the legal
position explained by the petitioner.
3.The grievance of the petitioner is that both the facts and legal
provisions elaborated in their representation are not considered. In view of
the facts and circumstances, the 1st respondent/ Deputy Commercial Tax
Officer-III, Thoothukudi is directed to consider the representation submitted
by the writ petitioner on 01.03.2004 and by affording opportunity to the writ
petitioner and personal appearance, if any request is made, and pass orders
on merits, as expeditiously as possible and within a period of twelve weeks
from the date of receipt of a copy of this order. The petitioner is directed to
enclose all the relevant documents as well as the judgments relied upon
along with the order passed in this Writ Petition. The petitioner is at liberty
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W.P. No.11504 of 2004
to submit their demands or representations, raising additional grounds, if
otherwise.
4.With these directions, the Writ Petition stands disposed of. No
costs. Consequently, the connected Miscellaneous Petitions are closed.
23.06.2021
gsa
Index : Yes
Speaking order
To
1.The Deputy Commercial Tax Officer – III,
Thoothukudi.
2.The State of Tamil Nadu,
rep. by its Deputy Commissioner (CT),
Tirunelveli Division,
Tirunelveli.
https://www.mhc.tn.gov.in/judis/
W.P. No.11504 of 2004
S.M.SUBRAMANIAM, J.
gsa
W.P.No.11504 of 2004
23.06.2021
https://www.mhc.tn.gov.in/judis/
