Madras High Court
M/S.Jai Ranga Mills Limited vs State Of Tamil Nadu on 29 June, 2022
W.A.(MD)No.621 of 2022
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 29.06.2022
CORAM
THE HONOURABLE MR.JUSTICE S.S.SUNDAR
and
THE HONOURABLE MRS.JUSTICE S.SRIMATHY
W.A(MD)No.621 of 2022
M/s.Jai Ranga Mills Limited,
represented by its Managing Director,
K.R.Geetha, Rajapalayam-626 117. ... Appellant
Vs.
1.State of Tamil Nadu,
represented by its Secretary to Government,
Department of Commercial Taxes,
Fort St.George, Chennai-9.
2.The Commercial Tax Officer-1,
(now re-designated as Assistant
Commissioner (ST) -I),
Rajapalayam. ... Respondents
Prayer: Writ Appeal filed under Clause 15 of the Letter Patent to set
aside the order passed in W.P.(MD)No.393 of 2022, dated 01.02.2022.
For Appellant :Mr.A.S.Mujibur Rahman
For Respondents :Mr.J.Ashok
Additional Government Pleader
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W.A.(MD)No.621 of 2022
JUDGMENT
(Judgment of the Court was delivered by S.S.SUNDAR, J.)
The petitioner in W.P.(MD)No.393 of 2022 is the appellant in this
appeal. Challenging the assessment order passed by the second
respondent in his proceedings vide TNGST No.6040444/1996-97, dated
20.09.2021, the appellant has filed the above Writ Petition in W.P.
(MD)No.393 of 2022.
2.Heard Mr.A.S.Mujibur Rahman, learned Counsel for the
appellant and Mr.J.Ashok, learned Additional Government Pleader, who
takes notice for the respondents. By consent of both parties, this Writ
Appeal is taken up for final disposal at the stage of admission itself.
3.Though several grounds on merits were raised by the
appellant/writ petitioner in the affidavit filed in support of the Writ
Petition, the Writ Petition was ultimately dismissed only on the ground
that the appellant/Writ Petitioner has an effective alternative remedy and
that there is no reason to entertain the Writ Petition.
4.This Court is not convinced with the arguments of the learned
Counsel for the appellant that the Writ Petition can be entertained,
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W.A.(MD)No.621 of 2022
because, same order is likely to be passed, as that of the order impugned
in the Writ Petition, even if the statutory remedy is availed. The learned
Counsel for the appellant relied upon a judgment of Division Bench of
this Court and submitted that the said judgment is squarely applicable to
the case on hand and that therefore, the matter can be decided on merits
on the basis of the judgment of Division Bench of this Court.
5.However, every case has to be decided on its own facts and
the question whether the Division Bench's judgment is applicable to the
present case cannot be decided, without going into the disputed
questions of facts. It is not the case that the impugned order challenged
in the Writ Petition is invalid on the ground of violation of principles of
natural justice and it is also not the case that the impugned order has
been passed by the second respondent without jurisdiction. Hence, this
Court is not inclined to interfere with the order of learned Single Judge.
Therefore, this Writ Appeal is dismissed. No costs.
[S.S.S.R., J.] [S.S.Y., J.]
29.06.2022
Index : Yes / No
cmr
https://www.mhc.tn.gov.in/judis
W.A.(MD)No.621 of 2022
To
1.The Secretary to Government,
State of Tamil Nadu,
Department of Commercial Taxes,
Fort St.George, Chennai-9.
2.The Commercial Tax Officer-1,
(now re-designated as Assistant
Commissioner (ST) -I),
Rajapalayam.
https://www.mhc.tn.gov.in/judis
W.A.(MD)No.621 of 2022
S.S.SUNDAR, J.
and
S.SRIMATHY, J.
cmr
W.A(MD)No.621 of 2022
29.06.2022
https://www.mhc.tn.gov.in/judis
