1. Issue notice. Mr.Venkatesh, accepts notice on behalf of the respondents.
2. With the consent of counsel for the parties, this writ petition is taken up for final hearing and disposal.
3. The only prayer that the petitioner seeks is that a sum of Rs.6 lakhs collected, as penalty at the time of spot verification, on 03.10.2015, be transferred by the first and second respondent to the third respondent to the credit of the petitioner, towards output tax liability, as reflected in its monthly returns.
4. It appears that a representation, in that behalf, has been made by the petitioner as far back as on 19.10.2016. The petitioner is aggrieved by the fact that there has been no movement in the matter.
5. Mr.Venkatesh, who appears for the respondents, on advance notice, says, he cannot, but submit that the amount collected upon the spot verification is a procedure not mandated by the law, in view of conclusion reached, in that behalf, by various judgments rendered by this Court, including the decision rendered in Hotel Blue Nile Vs. State of Tamil Nadu & others, (1992) 87 STC 513.
6. Having regard to the aforesaid circumstances, the first respondent is directed to pass appropriate orders on the representation of the petitioner dated 19.10.2016, within one week from the date of receipt of a copy of the order, keeping in mind the judgments of this Court rendered in the following cases:
(i) Hotel Blue Nile Vs. State of Tamil Nadu & others [(1992) 87 STC 513];
(ii) Judgment dated 31.08.2016, passed in W.P.30205 of 2016 titled: Sri Kumaran Mills Vs. CTO (Enf), BTPS, Coimbatore and another and
(iii) Judgment dated 29.11.2016, passed in W.P.No.41814 of 2016, titled: Rohith Garments Vs. AC (CT), Tirupur (Rural) Assessment Circle, Tirupur.
7. The Writ Petition is disposed of in the aforesaid terms. There shall, however, be no order as to costs. RAJIV SHAKDHER, J.
vsm
8. List the matter for compliance on 27.02.2017.
03.02.2017 vsm To
1.The Deputy Commissioner (CT), Enforcement (Central), Chennai.
2.The Commercial Tax Officer, Roving Squad-III, Enforcement (Central), Chennai 600 006.
3.The Assistant Commissioner (CT), Aminjikarai Assessment Circle, Chennai.
W.P.No.2600 of 2017 http://www.judis.nic.in