{"id":65456,"date":"2009-04-13T00:00:00","date_gmt":"2009-04-12T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/sun-poly-sacks-p-ltd-vs-the-special-commissioner-and-on-13-april-2009"},"modified":"2015-12-17T05:06:21","modified_gmt":"2015-12-16T23:36:21","slug":"sun-poly-sacks-p-ltd-vs-the-special-commissioner-and-on-13-april-2009","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/sun-poly-sacks-p-ltd-vs-the-special-commissioner-and-on-13-april-2009","title":{"rendered":"Sun Poly Sacks (P) Ltd vs The Special Commissioner And on 13 April, 2009"},"content":{"rendered":"<div class=\"docsource_main\">Madras High Court<\/div>\n<div class=\"doc_title\">Sun Poly Sacks (P) Ltd vs The Special Commissioner And on 13 April, 2009<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n IN THE HIGH COURT OF JUDICATURE AT MADRAS\nDATE:  13-04-2009\n\nCORAM\n\nTHE HONOURABLE MR.JUSTICE M.JAICHANDREN\n\nWrit Petition No.379 of 2004\n\nSun Poly Sacks (P) Ltd,\nRep. by its Managing Director,\nS.No.183\/1A1, Pudukottai Road,\nK.Panneerselvam,\nAlianilai, Aranthangi,\nPudukottai District.\t\t\t\t\t\t\t.. Petitioner.\n\nVersus\n\n1.The Special Commissioner and\nCommissioner for Commercial \nTaxes, Chepauk, Chennai-5.\n\n2.The Assistant Commissioner\n(Commercial Taxes), Pudukottai.\n\n3.The Deputy Commercial Tax Officer,\nAranthangi, Pudukottai District.\t\t\t\t\t.. Respondents.\n\n\nPrayer: This petition has been filed seeking for a writ of Certiorarified Mandamus, calling for the records, pertaining to the order in distraint notice, dated 11.9.2003, issued by the third respondent and quash the same, and direct the respondents to allow the petitioner to pay the tax due under Interest Free Sales Tax Deferral Scheme on monthly instalments. \n\t\n\t\tFor Petitioner\t  : Mr.S.Kamadevan\n\n\t\tFor Respondents    : Mr.A.C.Manibharathi (GP) (Taxes)\n\n\nO R D E R\n<\/pre>\n<p>\tThis writ petition has been filed praying for a writ of certiorarified Mandamus, challenging the distraint notice, dated 11.9.2003, issued by the third respondent, with regard to the tax due from the petitioner, under the Interest free Sales Tax Deferral Scheme.\n<\/p>\n<p>\t2. At this stage of the hearing of writ petition, the learned counsel appearing on behalf of the petitioner had submitted that the petitioner is willing to pay the amount due to the respondents, in three equal monthly instalments, starting from the 10th of May, 2009. It has also been pointed out that the petitioner had paid a sum of rupees five lakhs to the respondents, pursuant to an order passed by this Court, on 13.1.2004, in W.P.M.P.No.359 of 2004. The petitioner would pay the balance amount of the statutory dues, within the period specified by this Court.\n<\/p>\n<p>\t3. The learned counsel appearing on behalf of the respondents has no objection for this Court passing such an order, permitting the petitioner to pay the statutory amounts due as sales tax, liable to be paid by the petitioner to the respondents, as submitted on behalf of the petitioner.\n<\/p>\n<p>\t4.  In view of the submissions made by the learned counsels appearing for the petitioner, as well as the respondents, the petitioner is directed to pay the statutory amounts due to the respondents, as sales tax, by way of three equal monthly instalments, on or before the 10th of every month. The first instalment is to be paid by the petitioner on or before the 10th of May, 2009. On the petitioner failing to comply with any one of the payments, it would be open to the respondents to take appropriate action against the petitioner, in accordance with law.<br \/>\n\t\tThe writ petition is ordered accordingly. No costs.\n<\/p>\n<p>Index:Yes\/No \t13-04-2009<br \/>\nInternet:Yes\/No<br \/>\ncsh<\/p>\n<p>To<\/p>\n<p>1.The Special Commissioner and<br \/>\nCommissioner for Commercial<br \/>\nTaxes, Chepauk, Chennai-5.\n<\/p>\n<p>2.The Assistant Commissioner<br \/>\n(Commercial Taxes), Pudukottai.\n<\/p>\n<p>3.The Deputy Commercial Tax Officer,<br \/>\nAranthangi, Pudukottai District.\n<\/p>\n<p>M.JAICHANDREN,J<\/p>\n<p>csh<\/p>\n<p>Writ Petition No.379 of 2004<\/p>\n<p>13-04-2009<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Madras High Court Sun Poly Sacks (P) Ltd vs The Special Commissioner And on 13 April, 2009 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATE: 13-04-2009 CORAM THE HONOURABLE MR.JUSTICE M.JAICHANDREN Writ Petition No.379 of 2004 Sun Poly Sacks (P) Ltd, Rep. by its Managing Director, S.No.183\/1A1, Pudukottai Road, K.Panneerselvam, Alianilai, Aranthangi, Pudukottai District. [&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-65456","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>Sun Poly Sacks (P) Ltd vs The Special Commissioner And on 13 April, 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\/sun-poly-sacks-p-ltd-vs-the-special-commissioner-and-on-13-april-2009\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Sun Poly Sacks (P) Ltd vs The Special Commissioner And on 13 April, 2009 - Free Judgements of Supreme Court &amp; 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