BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 27/06/2008 CORAM THE HONOURABLE MR.JUSTICE P.JYOTHIMANI W.P.(MD)No.2622 of 2008 M/s.Royal Forgings (Pvt)Ltd., ... Petitioner rep.by its Director, Mr.Jitendra Jain, URLA, Industrial Growth Centre, Section C, Plot No.209, Raipur, Vs. 1.The Special Commissioner and Commissioner of Commercial Taxes, Ezhilagam, Chepauk, Chennai - 600 005. 2.The Commercial Tax Officer, West Veli Street Circle, Commercial Taxes Buildings, Dr.Thangaraj Salai, Madurai-20. ... Respondents PRAYER Writ Petition filed under Article 226 of the Constitution of India praying for issuance of a Writ of Mandamus, to direct the second respondent to complete the assessment of the petitioner company for the years 2003-04 and 2004-05 expeditiously and to refund the amount of Rs.18,96,905- as contemplated under Rule 18F(3) of the TNGST Rules. !For Petitioner ... Mr.R.D.Ganesan ^For Respondents ... Mr.V.Rajasekaran Spl.Government Pleader :ORDER
Mr.V.Rajasekaran, learned Special Government Pleader had taken
notice on behalf of the respondents. By consent, this writ petition itself is
taken up for final disposal.
2.The case of the petitioner is that in respect of some of the works
done by the petitioner to the Southern Railways, the Railways has deducted an
amount of Rs.18,97,105/-, which has been transmitted to the Commercial Tax
Department. The work was in respect of the assessment order for the years 2003-
04 and 2004-05 and the petitioner has submitted the accounts for the above said
years to the second respondent. However, the assessment order has not been
passed.
3. It is stated in the counter affidavit that the amount which was
deducted at source by the Railways has been transmitted to the Department, the
Assessment Order could not be passed for the above said two years due to the
conduct of the petitioner in not producing various records such as purchase
accounts, day book etc.,
4.Mr.R.Ganesan, learned counsel appearing for the petitioner has
submitted that even though the petitioner has produced all the records, as it is
seen in various communication filed by the petitioner in the typed set of
papers, the petitioner is still prepared to produce to all the documents to the
assessing authority, if a specific notice is given in this regard.
5.Mr.V.Rajasekaran, learned Special Government Pleader would submit
that the order can be passed to direct the respondents to complete the entire
process of assessment within the stipulated time.
6.In view of the same, this writ petition is disposed of with a
direction to the second respondent to inform the petitioner as to the nature of
the documents required for the purpose of completion of assessment for the years
2003-04 and 2004-05 within a period of two weeks from the date of receipt of a
copy of this order and on such communication from the second respondent, the
petitioner shall furnish the said records within a period of one week
thereafter, and on production of such records the second respondent shall
complete the assessment for the said years and pass appropriate orders including
the order in respect of the refund or otherwise of the amount transmitted from
the Southern Railway to an extent of Rs.18,97,105/-. The second respondent
shall complete the final assessment order on merits within a period of four
weeks thereafter.
7.The Writ Petition is disposed of with the above direction. No
costs.
mpk/tk
To
1.The Special Commissioner and
Commissioner of Commercial Taxes,
Ezhilagam, Chepauk,
Chennai – 600 005.
2.The Commercial Tax Officer,
West Veli Street Circle,
Commercial Taxes Buildings,
Dr.Thangaraj Salai, Madurai-20.
