{"id":59875,"date":"2006-01-25T00:00:00","date_gmt":"2006-01-24T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/d-meenakshi-sundaram-vs-the-commercial-tax-officer-on-25-january-2006"},"modified":"2014-04-22T19:09:18","modified_gmt":"2014-04-22T13:39:18","slug":"d-meenakshi-sundaram-vs-the-commercial-tax-officer-on-25-january-2006","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/d-meenakshi-sundaram-vs-the-commercial-tax-officer-on-25-january-2006","title":{"rendered":"D. Meenakshi Sundaram vs The Commercial Tax Officer on 25 January, 2006"},"content":{"rendered":"<div class=\"docsource_main\">Madras High Court<\/div>\n<div class=\"doc_title\">D. Meenakshi Sundaram vs The Commercial Tax Officer on 25 January, 2006<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT\n\n\nDATED : 25\/01\/2006\n\n\nCORAM:\nTHE HONOURABLE MR.JUSTICE P.JYOTHIMANI\n\n\nW.P.(MD).Nos. 11584 of 2005\nW.P.(MD).Nos. 11585 to 11591 of 2005\n\n\nD. Meenakshi Sundaram\t            \t.. Petitioner in W.P.No.11584 of 2005\n\nSri Chakra Constructions\nrep. by its Partner\nMr.S.Senthilkumar\nA1\/406,Keelamathur Road,\nSamayanallur,\nMadurai.\t\t\t     \t.. Petitioner in W.P.No.11585 of 2005\n\nT. Manickam\t\t\t\t.. Petitioner in W.P.No.11586 of 2005\n\nK. Radha\t\t\t        .. Petitioner in W.P.No.11587 of 2005\n\nR. Bose\t\t\t            \t.. Petitioner in W.P.No.11588 of 2005\n\nK.K. Kathanan\t\t             \t.. Petitioner in W.P.No.11589 of 2005\n\nK.K. Kathanan\t\t             \t.. Petitioner in W.P.No.11590 of 2005\n\nR.V. Chinna Thevar\t             \t.. Petitioner in W.P.No.11591 of 2005\n\n\nVersus\n\n\nThe Commercial Tax Officer,\nWest Veli Street Circle,\nMadurai-20. \t\t\t\t.. Respondents  in all WPs.<\/pre>\n<p>PRAYER IN W.P.No.11584\/2005\tWrit Petition filed under Article 226 of the<br \/>\nConstitution of India for the issuance of  Writ of  Mandamus to direct the<br \/>\nrespondent herein to forthwith issue refund voucher to the petitioner for a sum<br \/>\nof Rs.1,48,048\/- together with interest thereon at 12% p.a. from 31.1.2002<br \/>\nonwards pursuant to the Form-C\/notice of final assessment and refund order in<br \/>\nrespect of TNGST No.5021541\/2000-01 dated 31.1.2002.\n<\/p>\n<p>PRAYER IN W.P.No.11585\/2005\tWrit Petition filed under Article 226 of the<br \/>\nConstitution of India for the issuance of  Writ of  Mandamus to direct the<br \/>\nrespondent herein to forthwith issue refund voucher to the petitioner for a sum<br \/>\nof Rs.21,758\/- together with interest thereon at 12% p.a. from 31.1.2002 onwards<br \/>\npursuant to the Form-C\/notice of final assessment and refund order in respect of<br \/>\nTNGST No.5021958\/2000-01 dated 31.1.2002.\n<\/p>\n<p>PRAYER IN W.P.No.11586\/2005\tWrit Petition filed under Article 226 of the<br \/>\nConstitution of India for the issuance of  Writ of  Mandamus to direct the<br \/>\nrespondent herein to forthwith issue refund voucher to the petitioner for a sum<br \/>\nof Rs.18,781\/- together with interest thereon at 12% p.a. from 31.1.2002 onwards<br \/>\npursuant to the Form-C\/notice of final assessment and refund order in respect of<br \/>\nTNGST No.5021866\/2000-01 dated 31.1.2002.\n<\/p>\n<p>PRAYER IN W.P.No.11587\/2005\tWrit Petition filed under Article 226 of the<br \/>\nConstitution of India for the issuance of  Writ of  Mandamus to direct the<br \/>\nrespondent herein to forthwith issue refund voucher to the petitioner for a sum<br \/>\nof Rs.38,578\/-her with interest thereon at 12% p.a. from 1.3.2002 onwards<br \/>\npursuant to the Form-C\/notice of final assessment and refund order in respect of<br \/>\nTNGST No.5022130\/2000-01 dated 1.3.2002.\n<\/p>\n<p>PRAYER IN W.P.No.11588\/2005\tWrit Petition filed under Article 226 of the<br \/>\nConstitution of India for the issuance of  Writ of  Mandamus to direct the<br \/>\nrespondent herein to forthwith issue refund voucher to the petitioner for a sum<br \/>\nof Rs.21,848\/- together with interest thereon at 12% p.a. from 31.10.2002<br \/>\nonwards pursuant to the Form-C\/notice of final assessment and refund order in<br \/>\nrespect of TNGST No.5021575\/2000-01-02 dated 31.10.2002.\n<\/p>\n<p>PRAYER IN W.P.No.11589\/2005\tWrit Petition filed under Article 226 of the<br \/>\nConstitution of India for the issuance of  Writ of  Mandamus to direct the<br \/>\nrespondent herein to forthwith issue refund voucher to the petitioner for a sum<br \/>\nof Rs.19,550\/- together with interest thereon at 12% p.a. from 31.1.2002 onwards<br \/>\npursuant to the Form-C\/notice of final assessment and refund order in respect of<br \/>\nTNGST No.5021584\/2000-01 dated 31.1.2002.\n<\/p>\n<p>PRAYER IN W.P.No.11590\/2005\tWrit Petition filed under Article 226 of the<br \/>\nConstitution of India for the issuance of  Writ of  Mandamus to direct the<br \/>\nrespondent herein to forthwith issue refund voucher to the petitioner for a sum<br \/>\nof Rs.24,594\/- together with interest thereon at 12% p.a. from 31.10.2002<br \/>\nonwards pursuant to the Form-C\/notice of final assessment and refund order in<br \/>\nrespect of TNGST No.5022259\/2001-02 dated 31.10.2002.\n<\/p>\n<p>PRAYER IN W.P.No.11591\/2005\tWrit Petition filed under Article 226 of the<br \/>\nConstitution of India for the issuance of  Writ of  Mandamus to direct the<br \/>\nrespondent herein to forthwith issue refund voucher to the petitioner for a sum<br \/>\nof Rs.34,388\/- together with interest thereon at 12% p.a. from 31.10.2002<br \/>\nonwards pursuant to the Form-C\/notice of final assessment and refund order in<br \/>\nrespect of TNGST No.5021561\/2000-02 dated 31.10.2002.\n<\/p>\n<p>!For Petitioners \t\t&#8230;\tMr. AR.L.Sundaresan<br \/>\n\t \t\t\t\tin all WPs.\n<\/p>\n<p>^For Respondent \t\t&#8230;\tMr.K.V.Vijayakumar,<br \/>\n\t\t\t\t\tSpecial Government Pleader.\n<\/p>\n<p>\t\t\t\t\tin all WPs<\/p>\n<p>:COMMON ORDER<\/p>\n<p>\tHeard Mr. AR.L.Sundaresan the learned counsel appearing for the<br \/>\npetitioners, Mr. K.V.Vijayakumar, learned Special Government Pleader for<br \/>\nrespondent, who has taken notice on direction from  this Court.\n<\/p>\n<p>\t2. By consent of counsel on either side the writ petitions  are taken up<br \/>\nfor final hearing.  Since the issue involved in all these petitions is one and<br \/>\nthe same, they are being disposed of by the following common order.\n<\/p>\n<p>\t3. These writ petitions have been filed for a direction to the respondent<br \/>\nherein to  issue refund vouchers  for the amount in which the refund order  has<br \/>\nalready been passed by the respondent.\n<\/p>\n<p>\t4.  It is submitted that the respondent has already passed refund orders<br \/>\nafter statutory enquiry. Whileso, the issue of refund vouchers is only<br \/>\nconsequential for enabling the petitioner to receive back the money and there is<br \/>\nabsolutely no justification for the respondent in not issuing the  refund<br \/>\nvouchers.\n<\/p>\n<p>\t5. Mr.K.V.Vijayakumar, the learned Special Government Pleader for<br \/>\nrespondent submitted that this shall not prevent the respondent department from<br \/>\ntaking any further action as per law.\n<\/p>\n<p>\t6. This Court on an earlier occasion, under similar circumstance has<br \/>\ndirected  the respondent to issue refund voucher. \t7. Considering the facts<br \/>\nand circumstances of this case, there will be  a direction to the respondent to<br \/>\nissue refund vouchers to the petitioners in respect of which refund orders have<br \/>\nalready been passed within a period of four weeks from the date of receipt of a<br \/>\ncopy of this order.  It is made clear that the order of issuing refund  voucher<br \/>\nshall not stand in the way of the respondent taking any action in the manner<br \/>\nknown to law if any cause of action arises. There is no order as to costs. With<br \/>\nthe above direction, the writ petitions are disposed of. There is no order as to<br \/>\ncosts.\n<\/p>\n<p>mvk<\/p>\n<p>To<\/p>\n<p>The Commercial Tax Officer,<br \/>\nWest Veli Street Circle,<br \/>\nMadurai-20.\n<\/p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Madras High Court D. Meenakshi Sundaram vs The Commercial Tax Officer on 25 January, 2006 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 25\/01\/2006 CORAM: THE HONOURABLE MR.JUSTICE P.JYOTHIMANI W.P.(MD).Nos. 11584 of 2005 W.P.(MD).Nos. 11585 to 11591 of 2005 D. Meenakshi Sundaram .. Petitioner in W.P.No.11584 of 2005 Sri Chakra Constructions rep. by [&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-59875","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>D. 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