{"id":204230,"date":"2011-01-05T00:00:00","date_gmt":"2011-01-04T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/global-poly-bags-industries-vs-the-appellate-assistant-on-5-january-2011"},"modified":"2018-04-08T06:17:08","modified_gmt":"2018-04-08T00:47:08","slug":"global-poly-bags-industries-vs-the-appellate-assistant-on-5-january-2011","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/global-poly-bags-industries-vs-the-appellate-assistant-on-5-january-2011","title":{"rendered":"Global Poly Bags Industries &#8230; vs The Appellate Assistant &#8230; on 5 January, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Madras High Court<\/div>\n<div class=\"doc_title\">Global Poly Bags Industries &#8230; vs The Appellate Assistant &#8230; on 5 January, 2011<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT\n\nDATED: 05\/01\/2011\n\nCORAM\nTHE HONOURABLE MR.JUSTICE  M.VENUGOPAL\n\nW.P.(MD)No.5384 of 2008\n&amp;\nM.P(MD)No.1 of 2008\n\nGlobal Poly Bags Industries (P)Ltd.,\nRepresented by its Managing Director\nThiru T.Muralidharan,\nD.No.500-A, Perali Road,\nViruthunagar.\t\t\t        \t... Petitioner\n\nVs.\n\n1.The Appellate Assistant Commissioner(C.T)\n  C.T.Buildings, Madurai Road,\n  Viruthunagar.\n\n2.Deputy Commercial Tax Officer-I,\n  C.T.Buildings, Madurai Road,\n  Viruthunagar.\t\t\t\t\t... Respondents\n\n\t\nPrayer\n\nWrit Petition is filed under Article 226 of the Constitution of India to\nissue a Writ of Certiorari to call for the records relating to the Pre Revision\nNotice in Asst.5720959\/97-98 dated 24.04.2008 issued by the second respondent,\nreceived by the petitioner on 05.05.2008 and quash the same.\n\n!For Petitioner\t... Mr.M.Md.Ibrahim Ali\n^For Respondents... Mr.R.Balasubramanian,\n\t\t    Spl.Govt Pleader for R5.\n\n:ORDER\t\n<\/pre>\n<p>\tThe petitioner has filed the present writ petition seeking for a Writ of<br \/>\nCertiorari in calling for the records relating to the Pre Revision Notice in<br \/>\nAsst.5720959\/97-98 dated 24.04.2008 issued by the second respondent, received by<br \/>\nthe petitioner on 05.05.2008 and to quash the same.\n<\/p>\n<p>\t2.According to the learned Counsel for the Petitioner, the petitioner as<br \/>\nagainst the revision orders passed by the Assessing Officer in assessment order<br \/>\n5720959\/1997-98 dated 27.12.2006, has preferred an appeal before the First<br \/>\nRespondent\/Appellate Assistant Commissioner(C.T) Viruthunagar, and the First<br \/>\nRespondent\/Appellate Assistant Commissioner(C.T) Viruthunagar, in his order<br \/>\ndated 11.03.2008, has dismissed the appeal on the turnover of Rs.19,41,397\/-<br \/>\n(Rupees Nineteen Lakhs Forty One Thousand Three Hundred and Ninety Seven only)<br \/>\nmentioning that the petitioner has failed to discharge the burden of proof on<br \/>\nhim as per Section 10 of the TNGST Act, 1959.\n<\/p>\n<p>\t3.It is the further contention of the learned Counsel for the Petitioner<br \/>\nthat as regards levy of penalty of Rs.92,568\/- levied by the Assessing Officer<br \/>\nas per Section 12(3)(b) of TNGST Act, 1959, the First Respondent\/Appellate<br \/>\nAssistant Commissioner (C.T) Viruthunagar, in his appeal order dated 11.03.2008,<br \/>\nremanded the issue to the Assessing Officer for fresh disposal.\n<\/p>\n<p>\t4.The learned Counsel for the Petitioner brings it to the notice of this<br \/>\nCourt that the petitioner has projected an appeal in MTA.No.106 of 2008 on the<br \/>\nfile of Sales tax Appellate Tribunal (AB)Madurai, wherein, the petitioner has<br \/>\ndisputed the tax of Rs.77,656\/-(Rupees Seventy Seven Thousand Six Hundred and<br \/>\nFifty Six only) as well as the penalty of Rs.92,568\/-(Rupees Ninety Two Thousand<br \/>\nFive Hundred and Sixty Eight Only) levied by the Assessing Officer.\n<\/p>\n<p>\t5.Conversely, it is the contention of the learned Government Advocate for<br \/>\nthe Respondents 1 and 2 that MTA No.106 of 2008 filed by the petitioner is<br \/>\npending before the Sales Tax Appellate Tribunal (AB) Madurai when the order of<br \/>\nthe First Appellate Authority under challenge before the State Appellate<br \/>\nTribunal (AB) Madurai, the writ petition filed by the petitioner against the<br \/>\norder giving effect to remand back to the said order, is not maintainable.<br \/>\nFurther, it is the submission of the Respondents 1 and 2 that what has been<br \/>\nissued is only Pre Revision Notice dated 24.04.2008 passed by the Second<br \/>\nRespondent and therefore the writ petition is not maintainable.\n<\/p>\n<p>\t6.It is not disputed that as on date, the Appeal filed by the petitioner<br \/>\nin MTA No.106\/2008 on the file of the Sales Tax Appellate Tribunal (AB)Madurai<br \/>\nis pending and the same has not yet been disposed of.\n<\/p>\n<p>\t7.The core contention advanced on behalf of the petitioner is that when an<br \/>\nappeal in MTA No.106\/2008 filed by the petitioner in regard to the levy of tax<br \/>\nof Rs.77,656\/-(Rupees Seventy Seven Thousand Six Hundred and Fifty Six only) and<br \/>\nthe penalty levied for Rs.92,568\/-(Rupees Ninety Two Thousand Five Hundred and<br \/>\nSixty Eight Only) are pending before the Sales Tax Appellate<br \/>\nTribunal,(AB)Madurai, then it is not open to the Second Respondent\/Deputy<br \/>\nCommercial Tax Officer, Viruthunagar, to issue Pre Revision Notice dated<br \/>\n24.04.2008 in reference Asst.No.5720959\/97-98 and the same is per se illegal in<br \/>\nthe eye of law.\n<\/p>\n<p>\t8.In the Pre Revision Notice dated 24.04.2008, issued by the Second<br \/>\nRespondent\/Deputy Commercial Tax Officer-I, Virudhunagar, in Asst.<br \/>\nNo.5720959\/97-98 in page No.2 it is mentioned among other things as follows:<br \/>\nPenalty:\n<\/p>\n<p>\t&#8220;As had been rightly contended by the appellant the assessing authority<br \/>\nhas misquoted Section 12(3) in the matter of levy of penalty as against section<br \/>\n16(2) of the TNST Act,1959.  However, the wrong quoting of section would not<br \/>\nvitiate the proceedings ipso facto when he is adequately vested with power to<br \/>\nlevy of penalty under Section 16(2) of the TNGST Act, 1959.  The assessing<br \/>\nauthority had clearly established that the appellant had suppressed assessable<br \/>\nturnover from the return filed under the TNGST Act, 1959.  But for verification<br \/>\nthe suppression would not have come into light.  Therefore, for the willful non-<br \/>\ndisclosure of the assessable turnover in the return filed the Assessing<br \/>\nauthority is well justified in levying penalty on the tax due on the suppressed<br \/>\nturnover at 150%.  Therefore, the levy of penalty at 150% on the suppressed tax<br \/>\ndue is called for.  However, as it is found that the levy of penalty is not in<br \/>\naccordance with law the provisions of section 16(2), the penalty levied is set<br \/>\naside and remanded for fresh disposal.\n<\/p>\n<p>\tThe appellant is directed to produce books of accounts, etc., to the<br \/>\nAssessing Officer within 30 days from the date of a call from the Assessing<br \/>\nOfficer, failing which Assessing Officer will be at liberty to pass appropriate<br \/>\norder on the basis of the records Available and on merits.&#8221;\n<\/p>\n<p>\t5.You have filed monthly return for the year 1997-98 and the reported Nil<br \/>\nturnover.  No tax has been paid as per return.  Again at the time of revision of<br \/>\nassessment made on 04.02.2003, no tax was paid by you.  As the revision of<br \/>\nassessment was made under Section  16(1) of the TNGST Act,1959, it is also<br \/>\nproposed to fix the penalty of Rs.1,16,484\/- being 150% of the tax due on the<br \/>\nwillful non-disclosure of taxable turnover under Section 16(2) of the TNGST<br \/>\nAct,1959 as the suppression of sales had already been proved as willful non-<br \/>\ndisclosure.\n<\/p>\n<p> Tax due on the willful non-disclosure- Rs.77,656\/-\n<\/p>\n<pre> Tax paid as per return\t\t      - Rs.Nil\nDifference for calculation of\npenalty under Section \t16(2)of the\nAct\t\t\t\t      -Rs.77656 -100%\nPenalty proposed at 150% as per\t       Section\n16(2)(c)of the Act \t\t      -Rs.116484\/-\n\n<\/pre>\n<p>\t6.Objections, if any, against the above proposals may be filed in writing<br \/>\nwith relevant records before me in my office within office hours within thirty<br \/>\ndays (as directed in the order of the Appellate Assistant Commissioner (CT)<br \/>\nVirudhunagar) of receipt of this notice, failing which order will be passed as<br \/>\nproposed above.\n<\/p>\n<p>\t\t\t\tDeputy Commercial Tax Officer-I<br \/>\n\t\t\t                 Virudhunagar<\/p>\n<p>\t9.Inasmuch as the appeal filed by the petitioner in MTA No.106\/2008 before<br \/>\nthe Sales tax Appellate Tribunal (AB)Madurai is pending as on date and since the<br \/>\nsame has not been disposed of till date, this Court is of the considered view<br \/>\nthat it is not open to the Second Respondent\/Deputy Commercial Tax Officer-I,<br \/>\nViruthunagar, to issue the Pre Revisional Notice dated 24.04.2008 claiming tax<br \/>\ndue on the willful non disclosure at Rs.77,656\/- and the penalty proposed at<br \/>\n150% as per Section 16(2)of the Act at Rs.1,16,484\/- and the same is per se<br \/>\nillegal and invalid one. Resultantly, this Court exercises its inherent power<br \/>\nunder writ jurisdiction and sets aside the Pre Revision Notice dated 24.04.2008<br \/>\nissued by the Second Respondent and allows the writ petition to prevent an<br \/>\naberration of justice.\n<\/p>\n<p>\t10.In the result, the writ petition is allowed.  The order of the Second<br \/>\nRespondent\/Deputy Commercial Tax Officer-I, Viruthunagar, dated 24.04.2008 is<br \/>\nhereby set aside.  There shall be no order as to costs.  Consequently, connected<br \/>\nMiscellaneous Petition is closed.\n<\/p>\n<p>gsr<\/p>\n<p>TO\n<\/p>\n<p>1.The Appellate Assistant Commissioner(C.T)<br \/>\n  C.T.Buildings, Madurai Road,<br \/>\n  Viruthunagar.\n<\/p>\n<p>2.Deputy Commercial Tax Officer-I,<br \/>\n  C.T.Buildings, Madurai Road,<br \/>\n  Viruthunagar.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Madras High Court Global Poly Bags Industries &#8230; vs The Appellate Assistant &#8230; on 5 January, 2011 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 05\/01\/2011 CORAM THE HONOURABLE MR.JUSTICE M.VENUGOPAL W.P.(MD)No.5384 of 2008 &amp; M.P(MD)No.1 of 2008 Global Poly Bags Industries (P)Ltd., Represented by its Managing Director Thiru T.Muralidharan, D.No.500-A, Perali Road, Viruthunagar. [&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-204230","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>Global Poly Bags Industries ... vs The Appellate Assistant ... on 5 January, 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\/global-poly-bags-industries-vs-the-appellate-assistant-on-5-january-2011\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Global Poly Bags Industries ... vs The Appellate Assistant ... on 5 January, 2011 - Free Judgements of Supreme Court &amp; 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