BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 25/01/2006 CORAM: THE HONOURABLE MR.JUSTICE P.JYOTHIMANI W.P.(MD).Nos. 11584 of 2005 W.P.(MD).Nos. 11585 to 11591 of 2005 D. Meenakshi Sundaram .. Petitioner in W.P.No.11584 of 2005 Sri Chakra Constructions rep. by its Partner Mr.S.Senthilkumar A1/406,Keelamathur Road, Samayanallur, Madurai. .. Petitioner in W.P.No.11585 of 2005 T. Manickam .. Petitioner in W.P.No.11586 of 2005 K. Radha .. Petitioner in W.P.No.11587 of 2005 R. Bose .. Petitioner in W.P.No.11588 of 2005 K.K. Kathanan .. Petitioner in W.P.No.11589 of 2005 K.K. Kathanan .. Petitioner in W.P.No.11590 of 2005 R.V. Chinna Thevar .. Petitioner in W.P.No.11591 of 2005 Versus The Commercial Tax Officer, West Veli Street Circle, Madurai-20. .. Respondents in all WPs.
PRAYER IN W.P.No.11584/2005 Writ Petition filed under Article 226 of the
Constitution of India for the issuance of Writ of Mandamus to direct the
respondent herein to forthwith issue refund voucher to the petitioner for a sum
of Rs.1,48,048/- together with interest thereon at 12% p.a. from 31.1.2002
onwards pursuant to the Form-C/notice of final assessment and refund order in
respect of TNGST No.5021541/2000-01 dated 31.1.2002.
PRAYER IN W.P.No.11585/2005 Writ Petition filed under Article 226 of the
Constitution of India for the issuance of Writ of Mandamus to direct the
respondent herein to forthwith issue refund voucher to the petitioner for a sum
of Rs.21,758/- together with interest thereon at 12% p.a. from 31.1.2002 onwards
pursuant to the Form-C/notice of final assessment and refund order in respect of
TNGST No.5021958/2000-01 dated 31.1.2002.
PRAYER IN W.P.No.11586/2005 Writ Petition filed under Article 226 of the
Constitution of India for the issuance of Writ of Mandamus to direct the
respondent herein to forthwith issue refund voucher to the petitioner for a sum
of Rs.18,781/- together with interest thereon at 12% p.a. from 31.1.2002 onwards
pursuant to the Form-C/notice of final assessment and refund order in respect of
TNGST No.5021866/2000-01 dated 31.1.2002.
PRAYER IN W.P.No.11587/2005 Writ Petition filed under Article 226 of the
Constitution of India for the issuance of Writ of Mandamus to direct the
respondent herein to forthwith issue refund voucher to the petitioner for a sum
of Rs.38,578/-her with interest thereon at 12% p.a. from 1.3.2002 onwards
pursuant to the Form-C/notice of final assessment and refund order in respect of
TNGST No.5022130/2000-01 dated 1.3.2002.
PRAYER IN W.P.No.11588/2005 Writ Petition filed under Article 226 of the
Constitution of India for the issuance of Writ of Mandamus to direct the
respondent herein to forthwith issue refund voucher to the petitioner for a sum
of Rs.21,848/- together with interest thereon at 12% p.a. from 31.10.2002
onwards pursuant to the Form-C/notice of final assessment and refund order in
respect of TNGST No.5021575/2000-01-02 dated 31.10.2002.
PRAYER IN W.P.No.11589/2005 Writ Petition filed under Article 226 of the
Constitution of India for the issuance of Writ of Mandamus to direct the
respondent herein to forthwith issue refund voucher to the petitioner for a sum
of Rs.19,550/- together with interest thereon at 12% p.a. from 31.1.2002 onwards
pursuant to the Form-C/notice of final assessment and refund order in respect of
TNGST No.5021584/2000-01 dated 31.1.2002.
PRAYER IN W.P.No.11590/2005 Writ Petition filed under Article 226 of the
Constitution of India for the issuance of Writ of Mandamus to direct the
respondent herein to forthwith issue refund voucher to the petitioner for a sum
of Rs.24,594/- together with interest thereon at 12% p.a. from 31.10.2002
onwards pursuant to the Form-C/notice of final assessment and refund order in
respect of TNGST No.5022259/2001-02 dated 31.10.2002.
PRAYER IN W.P.No.11591/2005 Writ Petition filed under Article 226 of the
Constitution of India for the issuance of Writ of Mandamus to direct the
respondent herein to forthwith issue refund voucher to the petitioner for a sum
of Rs.34,388/- together with interest thereon at 12% p.a. from 31.10.2002
onwards pursuant to the Form-C/notice of final assessment and refund order in
respect of TNGST No.5021561/2000-02 dated 31.10.2002.
!For Petitioners … Mr. AR.L.Sundaresan
in all WPs.
^For Respondent … Mr.K.V.Vijayakumar,
Special Government Pleader.
in all WPs
:COMMON ORDER
Heard Mr. AR.L.Sundaresan the learned counsel appearing for the
petitioners, Mr. K.V.Vijayakumar, learned Special Government Pleader for
respondent, who has taken notice on direction from this Court.
2. By consent of counsel on either side the writ petitions are taken up
for final hearing. Since the issue involved in all these petitions is one and
the same, they are being disposed of by the following common order.
3. These writ petitions have been filed for a direction to the respondent
herein to issue refund vouchers for the amount in which the refund order has
already been passed by the respondent.
4. It is submitted that the respondent has already passed refund orders
after statutory enquiry. Whileso, the issue of refund vouchers is only
consequential for enabling the petitioner to receive back the money and there is
absolutely no justification for the respondent in not issuing the refund
vouchers.
5. Mr.K.V.Vijayakumar, the learned Special Government Pleader for
respondent submitted that this shall not prevent the respondent department from
taking any further action as per law.
6. This Court on an earlier occasion, under similar circumstance has
directed the respondent to issue refund voucher. 7. Considering the facts
and circumstances of this case, there will be a direction to the respondent to
issue refund vouchers to the petitioners in respect of which refund orders have
already been passed within a period of four weeks from the date of receipt of a
copy of this order. It is made clear that the order of issuing refund voucher
shall not stand in the way of the respondent taking any action in the manner
known to law if any cause of action arises. There is no order as to costs. With
the above direction, the writ petitions are disposed of. There is no order as to
costs.
mvk
To
The Commercial Tax Officer,
West Veli Street Circle,
Madurai-20.