IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 30.3.2011
CORAM
THE HON'BLE MR.JUSTICE M.JAICHANDREN
Writ Petition Nos.6064 and 6065 of 2011
1 M/S.B.B.CORPORATION [ PETITIONER
REP. BY ITS PROPRIETOR IN W.P.NO.6064 OF 2011]
RAJA BHANDARI
NO.3, DAVIDSON STREET
CHENNAI-1.
1 M/S.VIJAY ENTERPRISES [ PETITIONER
REP. BY ITS PROPRIETOR IN W.P.NO.6065 OF 2011)
VIJAY BHANDARI
NO.3 DAVIDSON STREET CHENNAI-1.
Vs
1 THE ASSISTANT COMMISSIONER (CT)
LOANSQUARE I, ASSESSMENT CIRCLE
CHENNAI-108. [ RESPONDENT ]
W.P.No.6064 of 2011:
Writ Petition filed under Article 226 of the Constitution of India praying for a writ of Certiorarified Mandamus calling for the records on the files of the respondent in CST No.93696/08-09 dated 11.1.2011 and quash the same as being contrary to the principle of natural justice and further direct the respondent to pass order afresh in accordance with law as requested by the petitioners vide their representation dated 27.1.2011.
W.P.No.6065 of 2011:
Writ Petition filed under Article 226 of the Constitution of India praying for a writ of Certiorarified Mandamus calling for the records on the files of the respondent in CST No.93698/08-09 dated 11.1.2011 and quash the same as being contrary to the principle of natural justice and further direct the respondent to pass order afresh in accordance with law as requested by the petitioners vide their representation dated 27.1.2011.
For petitioner : Mr.R.Senniappan For respondents : Mr.R.Mahadevan Additional Government Pleader (Taxes) C O M M O N O R D E R
At this stage of the hearing of the writ petitions, the learned Additional Government Pleader (Taxes) appearing for the respondent had submitted that the respondent had passed orders, on 14.3.2011, holding that there is no tax liability on the petitioners to pay tax, as shown in the impugned orders of the respondent, dated 11.1.2011. He had also placed the orders of the respondent, dated 14.3.2011, which are as follows:
“Order in respect of W.P.No.6064 of 2011:
Tvl.B.B.Corporation, No.3, Davidson Street, Chennai 1 were finally assesed on a total and taxable turnover of Rs.15866622-00 for the year 2008-2009 under CST Act in proceedings first cited.
In letter 2nd cited, the dealers have stated that their objection letter dated 22.11.10 was not considered before making final assessment order and the tax paid was wrongly adopted as Rs.500487-00 as against Rs.510072.00. As stated that their letter dated 22.11.10 was not actually received by this office before making final order of assessment. Now they furnished a copy of the said letter wherein they stated that VAT No. of the customers had been furnished and No CST No. was in force in respect of defective C forms. They were verified and found acceptable. Hence the relevant turnover of Rs.1688802-00 is assessable at 2%. In regard to tax payment, the details furnished by them were verified and their tax paid is now arrived at Rs.510072-00.
Considering the above, the assessment is revised under Sec.9(2-A) of CST Act 1956 read with Sec.84 of TNVAT Act 2006 as below.
Turnover covered by C forms :Rs.1493752-00 at 3% Rs.44813.00 Turnover covered by C forms :Rs.3795002-00 at 2% Rs.75880.00 Defective C form now replied:Rs.1688802-00 at 2% Rs.33776.00 Turnover not covered by C forms 89294-00 at 4% Rs. 3572.00 Turnover without form C : Rs.8800772-00at 4%Rs.352031.00 Total and taxable turnover : Rs.15866622.00 Rs.510072.00 Tax due : Rs.510072-00 Tax paid: Rs.510072.00 Balance : Nil Order in respect of W.P.No.6065 of 2011:
Tvl.Vijay Enterprises, No.3, Davidson Street, Chennai 1 were finally assesed on a total and taxable turnover of Rs.10684348-00 for the year 2008-2009 under CST Act in proceedings first cited.
In letter 2nd cited, the dealers have stated that their objection letter dated 22.11.10 was not considered before making final assessment order and the tax paid was wrongly adopted as Rs.347602.00 as against Rs.352286.00. As stated that their letter dated 22.11.10 was not actually received by this office before making final order of assessment. Now they furnished a copy of the said letter wherein they furnished the details of CST No. and date inrespect of defective C forms. They were verified and found acceptable. Hence the relevant turnover of Rs.1352179-00 is assessable at 2%. In regard to tax payment, the details furnished by them were verified and their tax paid is now arrived at Rs.352286-00.
Considering the above, the assessment is revised under Sec.9(2-A) of CST Act 1956 read with Sec.84 of TNVAT Act 2006 as below.
Turnover covered by C forms : Rs.805392-00 at 3% Rs.24162.00 Turnover covered by C forms : Rs.3351831-00at 2% Rs.67037.00 Turnover not covered by C forms: 62180-00 at 4% Rs. 2487.00 Turnover without form C : Rs.6464945-00at 4%Rs.258598.00 Total and taxable turnover : Rs.10684348.00 Rs.352284.00 Tax due : Rs.352284-00 Tax paid: Rs.352286.00 Excess : Rs. 2-00 (ignored)"
2. In view of the orders of the respondent, dated 14.3.2011, since, no further orders are necessary, the writ petitions are closed. No costs. Connected M.P.Nos.1 and 1 of 2011 are closed.
30.3.2011
lan
Index : Yes/No
Internet : Yes/No
To:
THE ASSISTANT COMMISSIONER (CT)
LOANSQUARE I, ASSESSMENT CIRCLE
CHENNAI-108.
M.JAICHANDREN J.,
lan
Writ Petition Nos.6064 and 6065 of 2011
30.3.2011