M/S.Hari & Co vs The Assistant Commissioner ...
2023 Latest Caselaw 4012 Mad

                                                                W.A(MD)Nos.442, 452 & 453 of 2022

                       BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT

                                                 DATED: 10.04.2023

                                                     CORAM:

                                  THE HONOURABLE MR.JUSTICE R.SUBRAMANIAN
                                                       AND
                           THE HONOURABLE MRS.JUSTICE L.VICTORIA GOWRI

                                         W.A(MD)Nos.442, 452 & 453 of 2022
                                                      and
                                            C.M.P.(MD)No.4250 of 2022
                                                       in
                                             W.A.(MD)No.442 of 2022

                M/s.Hari & Co.,
                Rep. by its Managing Partner,
                M.Annamalaiswamy                               ... Appellant in all W.As.
                                                        -Vs-


                The Assistant Commissioner (ST)-2,
                Tuticorin-2-(C) Assessment Circle,
                Tuticorin.                           ... Respondent in W.A.(MD)No.442 of 2023


                The Assistant Commissioner (ST) (FAC),
                Tuticorin-III Assessment Circle,
                Tuticorin.                                            ... Respondent
                                                        in W.A.(MD)Nos.452 & 453 of 2023



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                                                                       W.A(MD)Nos.442, 452 & 453 of 2022

                COMMON PRAYER: Writ Appeals filed under Clause 15 of the Letters
                Patent, praying this Court to set aside the common order dated 01.03.2022
                made in W.P(MD)Nos.3796, 3800 and 3787 of 2022.


                                           For Appellant      : Mr.R.D.Ganesan
                                           For Respondent     : Mr.P.T.Thiraviyam,
                                                                Government Advocate
                                                                (in all W.As.)


                                                  COMMON JUDGMENT

                          [Judgment of the Court was delivered by R.SUBRAMANIAN, J.]

                                  Challenge in these Writ Appeals is to the common order of the Writ

                Court dated 01.03.2022 made in W.P(MD)Nos.3796, 3800 and 3787 of 2022.



                                  2.Though the Writ Petitions were filed, seeking a Writ of Certiorari to

                call for the records pertaining to the Demand Notices of the respondents dated

                30.09.2019, 30.12.2020 and 30.12.2020 respectively, demanding entry tax from

                the petitioner, the issue relating to the payment of entry tax is no longer

                res-integra. It is covered by a judgment of the Division Bench of this Court in

                Sri Balakrishna Transport Vs. Commercial Tax Officer, Tambaram I

                Assessment Circle, Chennai, reported in (2010) 28 VST 356 (Mad). The said

                judgment was also followed by the Division Bench of this Court to which one

                of us (R.SURBAMANIAN,J.) is a party in W.A.(MD)No.332 of 2007.
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                                                                      W.A(MD)Nos.442, 452 & 453 of 2022




                                  3.In view of such settled position of law, where this Court held that

                the demand notice is not valid, since there is no specific provision for

                assessment of a person, who has not filed return, these Writ Appeals stand

                allowed, the order of the writ court is set aside and the impugned Demand

                Notices stand quashed. No costs.              Consequently, connected miscellaneous

                petition is closed.




                                                             [R.S.M.,J.]   &    [L.V.G.,J.]
                                                                      10.04.2023

                NCC      : Yes / No
                Index    : Yes/No
                Internet : Yes/No

                MYR
                To
                1.The Assistant Commissioner (ST)-2,
                   Tuticorin-2-(C) Assessment Circle,
                   Tuticorin.
                2.The Assistant Commissioner (ST) (FAC),
                   Tuticorin-III Assessment Circle,
                   Tuticorin.




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                                       W.A(MD)Nos.442, 452 & 453 of 2022




                                               R.SUBRAMANIAN, J.

AND L.VICTORIA GOWRI, J.

MYR

COMMON JUDGMENT MADE IN W.A(MD)Nos.442, 452 & 453 of 2022

10.04.2023

https://www.mhc.tn.gov.in/judis