{"id":221933,"date":"2009-12-16T00:00:00","date_gmt":"2009-12-15T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-sirius-zip-fasteners-p-ltd-vs-the-assistant-commissioner-ct-on-16-december-2009"},"modified":"2016-08-20T01:13:24","modified_gmt":"2016-08-19T19:43:24","slug":"ms-sirius-zip-fasteners-p-ltd-vs-the-assistant-commissioner-ct-on-16-december-2009","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-sirius-zip-fasteners-p-ltd-vs-the-assistant-commissioner-ct-on-16-december-2009","title":{"rendered":"M\/S.Sirius Zip Fasteners (P) Ltd vs The Assistant Commissioner (Ct) &#8230; on 16 December, 2009"},"content":{"rendered":"<div class=\"docsource_main\">Madras High Court<\/div>\n<div class=\"doc_title\">M\/S.Sirius Zip Fasteners (P) Ltd vs The Assistant Commissioner (Ct) &#8230; on 16 December, 2009<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT\n\nDATE: 16\/12\/2009\n\nCORAM\nTHE HONOURABLE MR.JUSTICE M.JAICHANDREN\n\nWrit Petition (MD) No.12566 of 2009\nand\nM.P.(MD) No.1 of 2009\n\nM\/s.Sirius Zip Fasteners (P) Ltd.,\nRepresented by its General Manager Korath Kurian,\nC-22, SIPCOT Industrial Complex,\nManamadurai,\nSivagangai District.\t\t\t        \t.. Petitioner\n\nVs\n\n1.The Assistant Commissioner (CT) (FAC),\n   Sivagangai.\n\n2.The Sales Tax Appellate Tribunal (AB)\n   Madurai .\t\t\t\t\t\t.. Respondents\n\t\n\n\nPrayer\n\nWrit Petition filed under Article 226 of the Constitution of India, for\nissuance of a Writ of Certiorarified Mandamus, calling for the records on the\nfile of the respondent in TNGST No.5400522\/2005-06, dated 27.10.2009, and quash\nthe same as illegal, arbitrary and direct the respondent to defer his further\nassessment proceedings till the disposal of the appeal filed before the 2nd\nrespondent Sales Tax Appellate Tribunal (AB), Madurai in MTMP No.150 of 2008.\n\n!For Petitioner\t\t... \tMr.A.Thiagarajan\n^For Respondents\t...  \tMr.S.C.Herold Singh\n\t\t\t\tGovernment Advocate\n\n:ORDER\n<\/pre>\n<p>\tThis writ petition has been filed praying for a writ of Certiorarified<br \/>\nMandamus, challenging the assessment order of the first respondent, dated<br \/>\n27.10.2009.\n<\/p>\n<p>\t2. It has been stated that the petitioner is a manufacturer of zip<br \/>\nfasteners and an assessee on the file of the respondent.  The petitioner had,<br \/>\noriginally, reported a total taxable turnover of Rs.2,42,84,509\/-, for the year<br \/>\n2005-06.  Based on the verification of accounts, the first respondent had<br \/>\ndetermined the total taxable turnover of Rs.4,15,87,830\/-, by stating that the<br \/>\npetitioner had purchased the raw materials, like zinc alloy, from local dealers,<br \/>\nagainst Form XVII, under Section 3(3) of the Tamil Nadu General Sales Tax Act<br \/>\nand had manufactured Zinc Sliders, which are an integral part of the Zip<br \/>\nfasteners and had transferred the same to the petitioner&#8217;s Bangalore Branch.<br \/>\nThe respondent had rejected the Form XVII, submitted by the petitioner and had<br \/>\nlevied higher rate of tax, along with penal consequences, under Section 23 of<br \/>\nthe Tamil Nadu General Sales Tax Act.  The said order had been passed by the<br \/>\nfirst respondent, on 14.12.2007.\n<\/p>\n<p>\t3. Therefore, the petitioner had filed an appeal before the Appellate<br \/>\nDeputy Commissioner (Commercial Tax), Virudhunagar, challenging the order of the<br \/>\nfirst respondent, dated 14.12.2007.  By an order, dated 22.08.2008, the said<br \/>\nauthority had set aside the order passed by the first respondent, on 14.12.2007,<br \/>\nand had remanded the matter back to the first respondent for a fresh assessment<br \/>\nand for further orders.  Thereafter, the first respondent had issued a notice,<br \/>\ndated 03.07.2009, to the petitioner asking the petitioner to file the<br \/>\nobjections, if any.  The petitioner had filed the necessary objections, on<br \/>\n31.07.2009.  Further, the petitioner had requested for a personal hearing and<br \/>\nfor submission of certain documents, to substantiate his claims that the total<br \/>\nturnover is less than what had been assessed by the assessing authority.<br \/>\nHowever, the first respondent, without affording an opportunity of personal<br \/>\nhearing to the petitioner and without granting time to the petitioner to submit<br \/>\nthe necessary documents, had passed the impugned order, dated 27.10.2009.  In<br \/>\nsuch circumstances, the petitioner has preferred the present writ petition,<br \/>\nunder Article 226 of the Constitution of India.\n<\/p>\n<p>\t4. The learned counsel appearing on behalf of the petitioner had placed<br \/>\nreliance on a decision of this Court, dated 08.09.2008, made in W.A.Nos.893 and<br \/>\n894 of 2008, wherein the Division Bench of this Court had held that a reasonable<br \/>\nopportunity is to be given to the parties concerned, before the revision of<br \/>\nassessment is made, under the relevant provision of the Tamil Nadu General Sales<br \/>\nTax Act.\n<\/p>\n<p>\t5. The learned counsel had submitted that it would suffice if the impugned<br \/>\norder of the first respondent, dated 27.10.2009, is set aside and if the matter<br \/>\nis remitted back to the first respondent to pass appropriate orders after<br \/>\naffording a personal hearing to the petitioner and based on the documents relied<br \/>\non by the petitioner to support the claims made on its behalf.\n<\/p>\n<p>\t6. The learned Government Advocate appearing on behalf of the respondents,<br \/>\non instructions, had submitted that the respondents have no objection for this<br \/>\nCourt passing such an order.\n<\/p>\n<p>\t7. In view of the submissions made by the learned counsels appearing on<br \/>\nbehalf of the petitioner, as well as the respondents, the impugned order of the<br \/>\nfirst respondent, dated 27.10.2009, is set aside and the matter is remitted back<br \/>\nto the first respondent to pass orders, afresh, after giving an  opportunity of<br \/>\npersonal hearing to the petitioner Company and by permitting the petitioner<br \/>\ncompany to file the necessary documents relied on in support of its claims.  The<br \/>\nfirst respondent is to pass appropriate orders, after making as assessment,<br \/>\nbased on the personal hearing given to the petitioner and on considering the<br \/>\ndocuments submitted on behalf of the petitioner, as expeditiously as possible,<br \/>\nnot later than four months, from the date of receipt of a copy of this order.<br \/>\nThe petitioner shall co-operate in the enquiry to enable the first respondent to<br \/>\npass necessary orders, as directed by this Court, by this order.\n<\/p>\n<p>\t8. The writ petition is disposed, with the above directions.  No costs.<br \/>\nConsequently, connected miscellaneous petition is also closed.\n<\/p>\n<p>cs<\/p>\n<p>To<\/p>\n<p>1.The Assistant Commissioner (CT) (FAC),<br \/>\n   Sivagangai.\n<\/p>\n<p>2.The Sales Tax Appellate Tribunal (AB)<br \/>\n   Madurai .<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Madras High Court M\/S.Sirius Zip Fasteners (P) Ltd vs The Assistant Commissioner (Ct) &#8230; on 16 December, 2009 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATE: 16\/12\/2009 CORAM THE HONOURABLE MR.JUSTICE M.JAICHANDREN Writ Petition (MD) No.12566 of 2009 and M.P.(MD) No.1 of 2009 M\/s.Sirius Zip Fasteners (P) Ltd., Represented by its General Manager Korath [&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-221933","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.Sirius Zip Fasteners (P) Ltd vs The Assistant Commissioner (Ct) ... on 16 December, 2009 - Free Judgements of Supreme Court &amp; 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