{"id":46891,"date":"2009-08-07T00:00:00","date_gmt":"2009-08-06T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-manoj-fire-works-vs-the-deputy-commercial-tax-officer-on-7-august-2009"},"modified":"2019-01-08T03:54:40","modified_gmt":"2019-01-07T22:24:40","slug":"ms-manoj-fire-works-vs-the-deputy-commercial-tax-officer-on-7-august-2009","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-manoj-fire-works-vs-the-deputy-commercial-tax-officer-on-7-august-2009","title":{"rendered":"M\/S.Manoj Fire Works vs The Deputy Commercial Tax Officer on 7 August, 2009"},"content":{"rendered":"<div class=\"docsource_main\">Madras High Court<\/div>\n<div class=\"doc_title\">M\/S.Manoj Fire Works vs The Deputy Commercial Tax Officer on 7 August, 2009<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT\n\nDATED: 7\/08\/2009\n\nCORAM\nTHE HONOURABLE MR. JUSTICE R.S.RAMANATHAN\n\nW.P.(MD)No.1442 of 2008\nand\nM.P.(MD)No.1 of 2008\n\nM\/s.Manoj Fire Works,\nRep. by its Partner,\nA.Senthil Kumar                                              ...Petitioner\n\nVs.\n\n1.The Deputy Commercial Tax Officer,\n   Sattur, Virudhunagar Dt.\n\n2.The Assistant Commissioner (CT),\n   Virudhunagar,                                             ...Respondents\n\n\n\tWrit Petition has been filed under Article 226 of the Constitution of\nIndia praying for the issuance of a writ of certiorarified Mandamus, to call for\nthe records relating to the impugned proceeding issued by the 1st respondent\ndated 28.01.2008 in Ref.NA.KA.A3.1141\/04 and quash the same and pass such\nfurther orders.\n\n!For petitioner                ...   Mr.S.Natarajan\n^For respondents               ...   Mr.Pala Ramasamy\n                                     Special Govt. Pleader\n:ORDER\n<\/pre>\n<p>\tHeard both sides.\n<\/p>\n<p>\t2.The petitioner is a manufacturer of fire works and crackers and is a<br \/>\nsmall scale industry, registered under the Government of Tamil Nadu. With a view<br \/>\nto encourage more industries in the industrially backward areas, the Government<br \/>\ngranted Interest Free Sales Tax loan,  by its  G.O.Ms.No.500 Industries (MIG.II)<br \/>\nDepartment, dated 14.05.1990. As per the said scheme, Interest Free Sales Taxes<br \/>\nDeferral Scheme was extended to the expansion (Part-I) as well as to the<br \/>\nstarting of new industries (Part-II).   In other words, in other areas also<br \/>\nwhere this scheme was not in vogue hitherto, the deferral of sales tax for the<br \/>\nindustries in these areas will be for five years, subject to a maximum of 60% of<br \/>\nthe total investment made in fixed assets in the case of new investment and 50%<br \/>\nof the additional investment in fixed assets made in the case of<br \/>\nexpansion\/diversification of the existing industries.\n<\/p>\n<p>\t3.As per the G.O.Ms.No.48, Commercial Taxes and Religious Endowments<br \/>\nCentre Department, dated 11.02.1994, the Government has directed that &#8221; the<br \/>\namount of sales tax or purchase  tax (on sugar cane) deferred under the Interest<br \/>\nFree sale Tax deferral scheme will be treated as deemed to have been paid and an<br \/>\nidentical amount treated as Government loan extended to the assessee subject to<br \/>\nthe condition that an agreement shall be executed by the assessee to the effect<br \/>\nthat the amount deemed to have been paid will be treated as an interest free<br \/>\nloan repayable to the Government by the assessee in specified instalments as per<br \/>\nprescribed in the Government Order sanctioning the deferral schemes and the<br \/>\nCommercial Taxes Department be the agency for entering into the loan agreements,<br \/>\nmaintenance of accounts and collection of loan instalments when they fall due.<br \/>\nThe Special Commissioner and Commissioner of Commercial Taxes, is directed to<br \/>\nprescribed the loan agreement format and to notify the officers competent to<br \/>\nexecute such agreement on behalf of the Government.\n<\/p>\n<p>\t4.In pursuant to the aforesaid G.Os, the Tamil Nadu Investment Corporation<br \/>\nLimited has also given eligibility certificate No.IFST:D:V:N:VNR:060:98-99 dated<br \/>\n12.10.1998 to the petitioner to avail the benefit of interest free sales tax to<br \/>\nan extent of Rs.6.22 lakhs for 5 years from 01.04.1998 to 31.03.2003 and the<br \/>\npetitioner also executed an agreement as provided in the said G.O  with the<br \/>\nGovernment of Tamil Nadu on 21.01.1999. The 2nd respondent also, by his<br \/>\nproceedings in Roc No.A2\/6530\/98 dated 28.01.1999 conferred the benefit of<br \/>\nInterest Free Sales Tax Deferral Scheme to the petitioner subject to the<br \/>\ncondition stated therein.\n<\/p>\n<p>\t5.According to the petitioner, the following are the particulars about the<br \/>\nfacilities availed by the petitioner under the Interest Free sales Tax scheme:\n<\/p>\n<pre>Deferral Period      Financial Year of Re-Payment          IFSTL\n1998-1999                2003-2004                    60% of the value\n1999-2000                2004-2005                    of the Gross\n2000-2001                2005-2006                     fixed assets\n2001-2002                2006-2007\n2002-2003                2007-2008\n<\/pre>\n<p>&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8211;\n<\/p>\n<p>\t6.The petitioner had been demanding the respondents about the particulars<br \/>\nof IFST loan due and the same was not furnished to him and without furnishing<br \/>\nthe particulars of the loan dues, the first respondent caused the publication in<br \/>\nthe Virudhu Nagar District Gazette dated 26.10.2005 for the attachment of the<br \/>\nfactory premises of the petitioner for sale.  Therefore, the petitioner filed<br \/>\nW.P.(MD)No.11714 of 2005 before this Honourable Court and stay was granted by<br \/>\nthis court on condition of the petitioner paying Rs.1,60,000\/- in two<br \/>\ninstalments, within a period of two months and that amount was also paid and the<br \/>\nwrit petition was disposed of directing the Government to give the statement of<br \/>\naccounts to the petitioner.  Even thereafter, the respondents did not give the<br \/>\ncopies of the statement of accounts, issued notice dated 10.09.2007 to pay the<br \/>\nentire dues.  Therefore, the petitioner filed W.P.(MD)No.8740 of 2007<br \/>\nchallenging the same and this Honourable Court was pleased to allow the writ<br \/>\npetition, directing the respondents to furnish the details of the amount dues<br \/>\nand as directed by this Court, the respondents has also submitted the details of<br \/>\nIFST loan with the assessment order starting from 1998 -1999.\n<\/p>\n<p>\t7.As per the statement of accounts given by the respondents a sum of<br \/>\nRs.3,07,901\/- was due from the year 1999 to 2002 and the said amount was not<br \/>\npaid, notice under Section 25 of the Revenue Recovery Act was issued by the 1st<br \/>\nrespondent and that is challenged in this writ petition.\n<\/p>\n<p>\t8.The contention of the learned counsel appearing for the petitioner,<br \/>\nMr.Natarajan, is that the first respondent has no jurisdiction to invoke the<br \/>\nprovisions of Section 25 of the Revenue Recovery Act, as it is not the arrears<br \/>\nof land revenue and as per the G.O.Ms.No.48, dated 11.02.1999, it has been<br \/>\nspecifically stated that under the Interest Free sale tax deferral scheme, the<br \/>\namount of sale tax will be treated as deemed to have been paid and the identical<br \/>\namount treated as Government  loan extended to the assessee subject to the<br \/>\ncondition of a agreement executed by the assessee to that effect that the amount<br \/>\nis deemed to have been paid and treated as Interest free loan repayable to the<br \/>\nGovernment by the assessee.\n<\/p>\n<p>\t9.Therefore, it was contended by the learned counsel appearing for the<br \/>\npetitioner that the amount ceased to be the sale tax and it has become a loan<br \/>\npayable by the assessee to the Government and therefore, it cannot be treated as<br \/>\narrears of land revenue and the proceedings under Section 25 of the Revenue<br \/>\nRecovery Act cannot be initiated and is illegal.\n<\/p>\n<p>\t10.The respondents filed the detailed counter affidavit and typed set<br \/>\nstating that the petitioner has delayed the payment of sales tax by filing<br \/>\nsuccessive writ petitions and the respondents are well within their rights to<br \/>\ninvoke the provision of the Revenue Recovery Act, as it is only the arrears of<br \/>\ntax for which proceedings under Revenue Recovery Act has been initiated.\n<\/p>\n<p>\t11.It is no-doubt true that as per G.O.Ms.No.48, dated 11.12.1994 it has<br \/>\nbeen specifically stated that the deferred sales tax will be treated as deemed<br \/>\nto have been paid and an identical amount will be treated as Government loan<br \/>\npayable by the assessee.  The G.O. also postulates that the above deeming<br \/>\nprovision is subject to the condition of agreement being  executed by the<br \/>\nassessee in favour of the Government.\n<\/p>\n<p>\t12.In this case, an agreement has been executed by the petitioner in<br \/>\nfavour of the Government, dated 21.01.1999 in which there is a clause 13, which<br \/>\nreads as follows : &#8221; In default of the repayment of Government Loan or<br \/>\ncancellation of the deferral facility for violation of any of the conditions as<br \/>\nmentioned in paras 3 to 11 such Government Loan, tax and Interest due thereon,<br \/>\nshall be recoverable in such manner as specified under Revenue Recovery Act for<br \/>\nthe Loan, under Section 26 of the TNGST Act and Section 24(2) and Section 26 of<br \/>\nthe TNGST ACT for the tax etc.  and the amount is also liable for 24% Interest<br \/>\nper annum.\n<\/p>\n<p>\t13. Thus, it is seen from the said clause, in the event of default in<br \/>\nrepayment of Government Loan, the same shall be recoverable in such manner as<br \/>\nspecified under Revenue Recovery Act, as per Section 24(2) &amp; Section 26 of TNGST<br \/>\nAct.\n<\/p>\n<p>\t14.Section 26 &amp; 24(4) of the TNGST Act are the relevant sections. Section<br \/>\n26(6) of the TNGST Act enables authority to recover the amount as if it were an<br \/>\narrear of land revenue.  As per Section 24(2) of the Act, any amount due shall<br \/>\nhave priority over all other claims against the property of the said dealer and<br \/>\ncan be recovered as loan revenue.  Therefore, even though under G.O.Ms.No.48 the<br \/>\ndeferred sale tax will be treated as Government loan, by virtue of agreement<br \/>\nexecuted by the petitioner, the petitioner has agreed that the amount shall be<br \/>\nrecoverable under Section 26 and 24(2) of the TNGST Act.  Therefore, reading the<br \/>\nG.O.Ms.48 along with the agreement which is also mentioned in the said G.O., the<br \/>\npetitioner has agreed for the recovery of the Government loan as arrears of land<br \/>\nrevenue as per Section 26 and 24(2) of the TNGST Act .\n<\/p>\n<p>\t15.Therefore, the 1st respondent is justified in invoking the section 25<br \/>\nof the Revenue Recovery Act by issuing the impugned notice.  Hence, I do not see<br \/>\nany merit in contention in the writ petition and hence, the writ petition is<br \/>\ndismissed. Consequently, connected Miscellaneous Petition is also dismissed. No<br \/>\ncosts.\n<\/p>\n<p>er<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Madras High Court M\/S.Manoj Fire Works vs The Deputy Commercial Tax Officer on 7 August, 2009 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 7\/08\/2009 CORAM THE HONOURABLE MR. JUSTICE R.S.RAMANATHAN W.P.(MD)No.1442 of 2008 and M.P.(MD)No.1 of 2008 M\/s.Manoj Fire Works, Rep. by its Partner, A.Senthil Kumar &#8230;Petitioner Vs. 1.The Deputy Commercial Tax Officer, [&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-46891","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.Manoj Fire Works vs The Deputy Commercial Tax Officer on 7 August, 2009 - 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-manoj-fire-works-vs-the-deputy-commercial-tax-officer-on-7-august-2009\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"M\/S.Manoj Fire Works vs The Deputy Commercial Tax Officer on 7 August, 2009 - Free Judgements of Supreme Court &amp; High Court | Legal India\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.legalindia.com\/judgments\/ms-manoj-fire-works-vs-the-deputy-commercial-tax-officer-on-7-august-2009\" \/>\n<meta property=\"og:site_name\" content=\"Free Judgements of Supreme Court &amp; High Court | Legal India\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/LegalindiaCom\/\" \/>\n<meta property=\"article:published_time\" content=\"2009-08-06T18:30:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2019-01-07T22:24:40+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1\" \/>\n\t<meta property=\"og:image:width\" content=\"512\" \/>\n\t<meta property=\"og:image:height\" content=\"512\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Legal India Admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@legaliadmin\" \/>\n<meta name=\"twitter:site\" content=\"@Legal_india\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Legal India Admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"8 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/ms-manoj-fire-works-vs-the-deputy-commercial-tax-officer-on-7-august-2009#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/ms-manoj-fire-works-vs-the-deputy-commercial-tax-officer-on-7-august-2009\"},\"author\":{\"name\":\"Legal India Admin\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\"},\"headline\":\"M\\\/S.Manoj Fire Works vs The Deputy Commercial Tax Officer on 7 August, 2009\",\"datePublished\":\"2009-08-06T18:30:00+00:00\",\"dateModified\":\"2019-01-07T22:24:40+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/ms-manoj-fire-works-vs-the-deputy-commercial-tax-officer-on-7-august-2009\"},\"wordCount\":1383,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\"},\"articleSection\":[\"High Court\",\"Madras High Court\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/ms-manoj-fire-works-vs-the-deputy-commercial-tax-officer-on-7-august-2009#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/ms-manoj-fire-works-vs-the-deputy-commercial-tax-officer-on-7-august-2009\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/ms-manoj-fire-works-vs-the-deputy-commercial-tax-officer-on-7-august-2009\",\"name\":\"M\\\/S.Manoj Fire Works vs The Deputy Commercial Tax Officer on 7 August, 2009 - Free Judgements of Supreme Court &amp; High Court | Legal India\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\"},\"datePublished\":\"2009-08-06T18:30:00+00:00\",\"dateModified\":\"2019-01-07T22:24:40+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/ms-manoj-fire-works-vs-the-deputy-commercial-tax-officer-on-7-august-2009#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/ms-manoj-fire-works-vs-the-deputy-commercial-tax-officer-on-7-august-2009\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/ms-manoj-fire-works-vs-the-deputy-commercial-tax-officer-on-7-august-2009#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"M\\\/S.Manoj Fire Works vs The Deputy Commercial Tax Officer on 7 August, 2009\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\",\"name\":\"Free Judgements of Supreme Court & High Court | Legal India\",\"description\":\"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\"},\"alternateName\":\"Free judgements of Supreme Court & High Court of India | Legal India\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\",\"name\":\"Judgements of Supreme Court & High Court | Legal India\",\"alternateName\":\"Legal India\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/09\\\/legal-india-icon.jpg\",\"contentUrl\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/09\\\/legal-india-icon.jpg\",\"width\":512,\"height\":512,\"caption\":\"Judgements of Supreme Court & High Court | Legal India\"},\"image\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/LegalindiaCom\\\/\",\"https:\\\/\\\/x.com\\\/Legal_india\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\",\"name\":\"Legal India Admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"caption\":\"Legal India Admin\"},\"sameAs\":[\"https:\\\/\\\/www.legalindia.com\",\"https:\\\/\\\/x.com\\\/legaliadmin\"],\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/author\\\/legal-india-admin\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"M\/S.Manoj Fire Works vs The Deputy Commercial Tax Officer on 7 August, 2009 - Free Judgements of Supreme Court &amp; High Court | Legal India","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.legalindia.com\/judgments\/ms-manoj-fire-works-vs-the-deputy-commercial-tax-officer-on-7-august-2009","og_locale":"en_US","og_type":"article","og_title":"M\/S.Manoj Fire Works vs The Deputy Commercial Tax Officer on 7 August, 2009 - Free Judgements of Supreme Court &amp; High Court | Legal India","og_url":"https:\/\/www.legalindia.com\/judgments\/ms-manoj-fire-works-vs-the-deputy-commercial-tax-officer-on-7-august-2009","og_site_name":"Free Judgements of Supreme Court &amp; High Court | Legal India","article_publisher":"https:\/\/www.facebook.com\/LegalindiaCom\/","article_published_time":"2009-08-06T18:30:00+00:00","article_modified_time":"2019-01-07T22:24:40+00:00","og_image":[{"width":512,"height":512,"url":"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1","type":"image\/jpeg"}],"author":"Legal India Admin","twitter_card":"summary_large_image","twitter_creator":"@legaliadmin","twitter_site":"@Legal_india","twitter_misc":{"Written by":"Legal India Admin","Est. reading time":"8 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.legalindia.com\/judgments\/ms-manoj-fire-works-vs-the-deputy-commercial-tax-officer-on-7-august-2009#article","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/ms-manoj-fire-works-vs-the-deputy-commercial-tax-officer-on-7-august-2009"},"author":{"name":"Legal India Admin","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea"},"headline":"M\/S.Manoj Fire Works vs The Deputy Commercial Tax Officer on 7 August, 2009","datePublished":"2009-08-06T18:30:00+00:00","dateModified":"2019-01-07T22:24:40+00:00","mainEntityOfPage":{"@id":"https:\/\/www.legalindia.com\/judgments\/ms-manoj-fire-works-vs-the-deputy-commercial-tax-officer-on-7-august-2009"},"wordCount":1383,"commentCount":0,"publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"articleSection":["High Court","Madras High Court"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.legalindia.com\/judgments\/ms-manoj-fire-works-vs-the-deputy-commercial-tax-officer-on-7-august-2009#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.legalindia.com\/judgments\/ms-manoj-fire-works-vs-the-deputy-commercial-tax-officer-on-7-august-2009","url":"https:\/\/www.legalindia.com\/judgments\/ms-manoj-fire-works-vs-the-deputy-commercial-tax-officer-on-7-august-2009","name":"M\/S.Manoj Fire Works vs The Deputy Commercial Tax Officer on 7 August, 2009 - Free Judgements of Supreme Court &amp; High Court | Legal India","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/#website"},"datePublished":"2009-08-06T18:30:00+00:00","dateModified":"2019-01-07T22:24:40+00:00","breadcrumb":{"@id":"https:\/\/www.legalindia.com\/judgments\/ms-manoj-fire-works-vs-the-deputy-commercial-tax-officer-on-7-august-2009#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.legalindia.com\/judgments\/ms-manoj-fire-works-vs-the-deputy-commercial-tax-officer-on-7-august-2009"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.legalindia.com\/judgments\/ms-manoj-fire-works-vs-the-deputy-commercial-tax-officer-on-7-august-2009#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.legalindia.com\/judgments\/"},{"@type":"ListItem","position":2,"name":"M\/S.Manoj Fire Works vs The Deputy Commercial Tax Officer on 7 August, 2009"}]},{"@type":"WebSite","@id":"https:\/\/www.legalindia.com\/judgments\/#website","url":"https:\/\/www.legalindia.com\/judgments\/","name":"Free Judgements of Supreme Court & High Court | Legal India","description":"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.","publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"alternateName":"Free judgements of Supreme Court & High Court of India | Legal India","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.legalindia.com\/judgments\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.legalindia.com\/judgments\/#organization","name":"Judgements of Supreme Court & High Court | Legal India","alternateName":"Legal India","url":"https:\/\/www.legalindia.com\/judgments\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/","url":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","contentUrl":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","width":512,"height":512,"caption":"Judgements of Supreme Court & High Court | Legal India"},"image":{"@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/LegalindiaCom\/","https:\/\/x.com\/Legal_india"]},{"@type":"Person","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea","name":"Legal India Admin","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","caption":"Legal India Admin"},"sameAs":["https:\/\/www.legalindia.com","https:\/\/x.com\/legaliadmin"],"url":"https:\/\/www.legalindia.com\/judgments\/author\/legal-india-admin"}]}},"modified_by":null,"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_likes_enabled":true,"jetpack-related-posts":[],"_links":{"self":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/46891","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/comments?post=46891"}],"version-history":[{"count":0,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/46891\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/media?parent=46891"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/categories?post=46891"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/tags?post=46891"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}