{"id":109421,"date":"2011-03-21T00:00:00","date_gmt":"2011-03-20T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-shriram-capital-ltd-vs-the-commercial-taxes-officer-on-21-march-2011"},"modified":"2017-08-23T01:53:24","modified_gmt":"2017-08-22T20:23:24","slug":"ms-shriram-capital-ltd-vs-the-commercial-taxes-officer-on-21-march-2011","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-shriram-capital-ltd-vs-the-commercial-taxes-officer-on-21-march-2011","title":{"rendered":"M\/S.Shriram Capital Ltd vs The Commercial Taxes Officer on 21 March, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Madras High Court<\/div>\n<div class=\"doc_title\">M\/S.Shriram Capital Ltd vs The Commercial Taxes Officer on 21 March, 2011<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n IN THE HIGH COURT OF JUDICATURE AT MADRAS\n\nDATED:  21.3.2011\n\nCORAM\n\nTHE HON'BLE MR.JUSTICE M.JAICHANDREN\n\nWrit Petition No.6786 of 2011\n\n1    M\/S.SHRIRAM CAPITAL LTD.                [ PETITIONER  ]\n     REP. BY ITS VICE PRESIDENT  \n\tMR.N.MANI.\n\n          Vs\n\n1    THE COMMERCIAL TAXES OFFICER           \n     RS-III ENFORCEMENT (CENTRAL)  \n\tCHENNAI 6.\t\t\t\t\t\t[ RESPONDENT ]\t\n\n\n\tWrit Petition filed under Article 226 of the Constitution of India praying for a writ of Certiorari to call for the records pertaining to the impugned order of the respondent in Ref.G.D.No.117\/RS-III\/C.2010-11, dated 11.2.2011 and quash the same.\n\n\n\n\t\t   For petitioner  :  Mr.U.Kasipandian\n\t\t   For respondents :  Mr.R.Mahadevan\n\t\t\t\t\t\tAdditional Government Pleader \t\t\t\t\t\t\t(Taxes)\n \n\n\n\n\nO R D E R\n<\/pre>\n<p>\tThe main contention of the learned counsel appearing for the petitioner is that the petitioner is not a dealer, as per Section 2(15), nor a registered dealer, as per Section 2(30), nor a casual dealer, under Section 2(12) of the Tamil Nadu Value Added Tax Act, 2006. Therefore, the levy of tax on the petitioner is illegal and void.\n<\/p>\n<p>\t2. At this stage of the hearing of the writ petition, the learned Additional Government Pleader appearing for the respondent had submitted that the goods in question, detained by the respondent, would be released on the petitioner paying the tax due, at 12.5%, amounting to Rs.3,77,978\/-, subject to adjudication proceedings.\n<\/p>\n<p>\t3. In view of the submissions made by the learned  counsels appearing on behalf of the parties concerned, the respondent is directed to release the goods in question, on the petitioner paying a sum of Rs.3,77,978\/-. It is made clear that the payment made by the petitioner, as well as the claim made by the respondent, in respect of the goods in question, would be subject to the final orders to be passed in the adjudication proceedings.\n<\/p>\n<p>\tThe writ petition stands ordered accordingly. No costs. Connected M.P.No.1 of 2011 is closed.\n<\/p>\n<p>lan<\/p>\n<p>To:\n<\/p>\n<pre>1    THE COMMERCIAL TAXES OFFICER           \n     RS-III ENFORCEMENT (CENTRAL)  \n\tCHENNAI 6\n\n<\/pre>\n","protected":false},"excerpt":{"rendered":"<p>Madras High Court M\/S.Shriram Capital Ltd vs The Commercial Taxes Officer on 21 March, 2011 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 21.3.2011 CORAM THE HON&#8217;BLE MR.JUSTICE M.JAICHANDREN Writ Petition No.6786 of 2011 1 M\/S.SHRIRAM CAPITAL LTD. [ PETITIONER ] REP. BY ITS VICE PRESIDENT MR.N.MANI. Vs 1 THE COMMERCIAL TAXES OFFICER RS-III [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,13],"tags":[],"class_list":["post-109421","post","type-post","status-publish","format-standard","hentry","category-high-court","category-madras-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>M\/S.Shriram Capital Ltd vs The Commercial Taxes Officer on 21 March, 2011 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/ms-shriram-capital-ltd-vs-the-commercial-taxes-officer-on-21-march-2011\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"M\/S.Shriram Capital Ltd vs The Commercial Taxes Officer on 21 March, 2011 - Free Judgements of Supreme Court &amp; 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