Madras High Court
Beach Minerals Sands Company vs The Deputy Commercial Tax Officer on 21 September, 2022
WA(MD)No.354 of 2007
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 21.09.2022
CORAM
THE HON'BLE MRS JUSTICE J. NISHA BANU
AND
THE HON'BLE MR JUSTICE N. ANAND VENKATESH
W.A.(MD)No.354 of 2007
and
M.P.(MD)No.1 of 2007
Beach Minerals Sands Company,
Represented by its Manager,
Mr.P.Murugesan ... Appellant/Petitioner
/Vs./
The Deputy Commercial Tax Officer,
Nanguneri,
Tirunelveli District. ... Respondent/Respondent
PRAYER: Appeal filed under Clause 15 of the Letters Patent, praying this
Court by setting aside the order passed in W.P(MD)No.3243 of 2005, dated
21.06.2007.
For Appellant : Mr.R.Vadivelu
For Respondent : Mr.D.Sasikumar
Additional Government Pleader
Page 1 of 4
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WA(MD)No.354 of 2007
JUDGMENT
J. NISHA BANU,J.
and
N. ANAND VENKATESH,J.
This Writ Appeal has been filed challenging the order passed by the
learned Single Judge of this Court dismissing the writ petition and granting
liberty to the appellant to file statutory appeal within a period of two weeks
from the date of receipt of a copy of the order.
2. Heard Mr.R.Vadivelu, learned counsel appearing for the appellant
and Mr.D.Sasikumar, learned Additional Government Pleader appearing for
the respondent.
3. The appellant challenged the assessment order of the respondent
dated 28.02.2005 and for a consequential direction to the respondent to give
credit to the tax paid by the petitioner for the assessment year 2002-03. The
learned Single Judge dismissed the writ petition mainly on the ground that
there was an efficacious alternative remedy to the appellant in the statute
itself to file an appeal and hence, writ petition cannot be maintained, when
the appellate remedy is available.
https://www.mhc.tn.gov.in/judis
WA(MD)No.354 of 2007
4. The appellant seems to have knocked the doors of this Court only
on the ground that if they file an appeal, they have to deposit the entire tax
and also the penalty. The learned Single Judge found that just because the
appeal will involve financial burden on the appellant, that cannot be a
ground to bypass an appellate remedy and to maintain a writ petition.
Accordingly, the writ petition was dismissed and the appellant was given
liberty to file an appeal within a period of two weeks.
5. In the considered view of this Court, we do not find any ground to
interfere with the order passed in the writ petition and there is no merit in
this case. This Writ Appeal is dismissed accordingly. No costs.
Consequently, connected Miscellaneous Petition is closed.
(J.N.B.,J.) (N.A.V.,J.)
21.09.2022
Index : Yes/No
Internet : Yes
sm
https://www.mhc.tn.gov.in/judis
WA(MD)No.354 of 2007
J. NISHA BANU,J.
and
N. ANAND VENKATESH,J.
sm
To:
The Deputy Commercial Tax Officer,
Nanguneri,
Tirunelveli District.
Judgment made in
W.A.(MD)No.354 of 2007
Dated
21.09.2022
https://www.mhc.tn.gov.in/judis
