{"id":62349,"date":"2004-09-17T00:00:00","date_gmt":"2004-09-16T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/m-krishnaswamy-vs-the-registrar-on-17-september-2004"},"modified":"2018-05-21T17:52:59","modified_gmt":"2018-05-21T12:22:59","slug":"m-krishnaswamy-vs-the-registrar-on-17-september-2004","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/m-krishnaswamy-vs-the-registrar-on-17-september-2004","title":{"rendered":"M.Krishnaswamy vs The Registrar on 17 September, 2004"},"content":{"rendered":"<div class=\"docsource_main\">Madras High Court<\/div>\n<div class=\"doc_title\">M.Krishnaswamy vs The Registrar on 17 September, 2004<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n IN THE HIGH COURT OF JUDICATURE AT MADRAS\n\nDATED: 17\/09\/2004\n\nCORAM\n\nTHE HONOURABLE MR.JUSTICE P.D.DINAKARAN\nAND\nTHE HONOURABLE MR.JUSTICE K.RAVIRAJA PANDIAN\n\nW.P.No.25075 of 2002\nand W.P.No. 25076 of 2002\nand\nW.P.M.P.Nos.34430 and 34431 of 2002\n\nM.Krishnaswamy                 ..      Petitioner in both W.Ps.\n\n-Vs-\n\n1.The Registrar\n  Tamil Nadu Taxation\n  Special Tribunal,\n  Singaravelar Maaligai\n  Chennai.\n\n2.The Appellate Assistant\n  Commissioner, Tirunelveli-2.\n\n3.The Deputy Commercial Tax\n  Officer, Shencottah.          ..      Respondents in both W.Ps.\n\n        Prayer:  Writ Petition under Article 226 of the Constitution of  India\npraying  for  a  Writ  of  Certiorarified  Mandamus  to  call for the impugned\nproceedings of the first respondent in O.P.No.269 of 2001 and O.P.  No.270  of\n2001  dated  11.04.2001  respectively,  quash  the  same and direct the second\nrespondent to take the appeal on file and dispose of the same on merits.\n\nFor Petitioner :       Mr.Naveen\n                        for Mr.J.Ganesan\nFor Respondents 2&amp;3    :       Mr.T.Ayyasamy\n                                Spl.Govt.Pleader (Taxes)\n\n:O R D E R\n<\/pre>\n<p>(Order of the Court was made by K.RAVIRAJA PANDIAN, J.)<\/p>\n<p>                The  above  writ  petitions   are   filed,   challenging   the<br \/>\ncorrectness  of  the  order  of  the  Tamil  Nadu  Taxation  Special  Tribunal<br \/>\n(hereinafter  referred  to  as  &#8216;the  tribunal&#8217;)  dated  11.4.2001   made   in<br \/>\nO.P.Nos.269  and  270  of  2001  for  the assessment years 1996-97 and 1994-95<br \/>\nrespectively.  Best judgment assessments were passed against the petitioner on<br \/>\n2.3.2000.  As the order passed has been received by the petitioner  belatedly,<br \/>\nthe  petitioner  filed  an  appeal  under Section 31 of the Tamil Nadu General<br \/>\nSales Tax Act along with an application for condoning the delay in filing  the<br \/>\nappeal.   The  appellate  authority rejected the appeal on the ground that the<br \/>\ndelay is more than 60 days, in the sense that, the appellate authority has  no<br \/>\npower  to  condone  the  delay  if it is more than 60 days as per the statute.<br \/>\nThat order is put in issue before the  Tribunal  in  the  above  petitions  in<br \/>\nO.P.Nos.269 and  270  of  2001.    The  tribunal non-suited the petitioner for<br \/>\nfiling an appeal even after the time limit prescribed under the statute.   Now<br \/>\nthe  correctness  of the said order of the tribunal is challenged in the above<br \/>\nwrit petitions.\n<\/p>\n<p>                2.  Learned counsel for the petitioner  sought  to  argue  the<br \/>\nmatter originally  as  against  the order passed by the tribunal.  However, he<br \/>\nhas also taken us through the assessment order and contended that  the  entire<br \/>\nassessment  is  best  judgment assessment dehorse production of any records of<br \/>\nthe petitioner.  He contended that the petitioner was not able to  attend  the<br \/>\nassessing officer because of his heart ailment.  He further submitted that the<br \/>\npenalty component  is  much  more than the tax component.  He pointed out that<br \/>\nthe penalty component is about 1 50% over and above the tax component.\n<\/p>\n<p>                3.  We have  heard  the  learned  Special  Government  Pleader<br \/>\n(Taxes).   On  a  perusal of the assessment order, we are of the view that the<br \/>\nassessment order has been made only on surmises and conjunctures and not based<br \/>\non the books of accounts and the penalty is also levied more than 150% of  the<br \/>\ntax component.  Therefore, in the interest of justice, we are of the view that<br \/>\nthe  petitioner  has  to be given one more opportunity to produce the accounts<br \/>\nbefore the assessing officer so as to have a  fair  deal  in  the  framing  of<br \/>\nassessment.   Hence, the assessment order dated 2.3.2000 in both the cases are<br \/>\nset aside and the petitioner is hereby directed to appear before the assessing<br \/>\nofficer along with all the records pertaining to the assessment years on 18th<br \/>\nOctober, 2004.  The assessing officer  is  directed  to  proceed  further  and<br \/>\nfinalise the  assessment in accordance with the provisions of the Act.  If the<br \/>\npetitioner is not co-operating with the assessing officer as  directed  above,<br \/>\nit  is open to the assessing officer to proceed further in the manner known to<br \/>\nlaw.  With these observations, the writ petitions are disposed of.  No costs.\n<\/p>\n<p>KST<\/p>\n<p>To<\/p>\n<p>1.The Registrar,Tamil Nadu Taxation Special Tribunal,<br \/>\nSingaravelar Maaligai,Chennai.\n<\/p>\n<p>2.The Appellate Assistant Commissioner, Tirunelveli-2.\n<\/p>\n<p>3.The Deputy Commercial Tax Officer, Shencottah.\n<\/p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Madras High Court M.Krishnaswamy vs The Registrar on 17 September, 2004 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 17\/09\/2004 CORAM THE HONOURABLE MR.JUSTICE P.D.DINAKARAN AND THE HONOURABLE MR.JUSTICE K.RAVIRAJA PANDIAN W.P.No.25075 of 2002 and W.P.No. 25076 of 2002 and W.P.M.P.Nos.34430 and 34431 of 2002 M.Krishnaswamy .. Petitioner in both W.Ps. -Vs- 1.The Registrar [&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-62349","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 v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>M.Krishnaswamy vs The Registrar on 17 September, 2004 - 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\/m-krishnaswamy-vs-the-registrar-on-17-september-2004\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"M.Krishnaswamy vs The Registrar on 17 September, 2004 - Free Judgements of Supreme Court &amp; 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