Heard Mr.A.N.R.Jaga Prathap, learned counsel appearing for the petitioner and Mr.K.Venkatesh, learned Government Advocate appearing for the respondents.
2. In this writ petition, the petitioner has challenged the notice issued by the second respondent dated 17.8.2005, by which, the 2nd respondent has proposed to revise the total and taxable turnover and proposed to levy higher rate of tax as well as penalty. One of the issue, which has been raised in the impugned notice, is covered by the decision of the Hon'ble Division Bench of this court in the case of Hotel Shri Kannan Vs. State of Tamil Nadu and Another (2007) 8 VST 97 (Mad). The operative portion of the judgment reads as follows:
26. Since the dealers, in these batch of cases, except a few, who, unfortunately, failed to place reliance on the Circular D.Dis.Acts Cell II/75893/99, dated 24.12.1999, as amended by the clarification No.91/2000, D.Dis.Acts Cell II/52300/2000, dated 4.10.2000, approached this Court challenging the show cause notices, taking into consideration the scope of Section 7-A of the Act referred to above, suffice it to pass the following order:
(1) the assessment orders passed without reference to the Circular D.Dis.Acts Cell II/75893/99, dated 24.12.1999, as amended by the clarification No.91/2000, D.Dis.Acts Cell II/52300/2000, dated 4.10.2000 stand set aside;
(2) all the dealers are permitted to submit their objections to the impugned show cause notices, supported with materials they propose to rely upon, of course placing reliance on Circular D.Dis.Acts Cell II/75893/99, dated 24.12.1999, as amended by the clarification No.91/2000, D.Dis.Acts Cell II/52300/2000, dated 4.10.2000, within thirty days from the date of receipt of copy of this order and the same shall be forwarded by the respective Assessing Authority to the Commissioner of Commercial Taxes; and (3) to direct the Government to authorise the Commissioner of Commercial Taxes to decide:
a) as to the applicability of the Circular D.Dis.Acts Cell II/75893/99, dated 24.12.1999, as amended by the clarification No.91/2000, D.Dis.Acts Cell II/52300/2000, dated 4.10.2000 to the case of the dealers, depending upon the facts of each case; and
b) to pass such other further orders, as the case may be, in accordance with law.
27. The writ appeals and writ petitions are disposed of accordingly. No costs. Consequently, the connected miscellaneous petitions are closed.
Apart from the above referred issue pertaining to section 7A of the TNGST Act, there are other issues which have been pointed out in the impugned notice.
3. Learned counsel for the petitioner submitted that with regard to the first issue is concerned, the Court had disposed of the writ petition in terms of the directions of the Hon'ble Division Bench and with regard to the other issues, the petitioner will file their objections.
4. Learned Government Advocate does not dispute the applicability of the decision in the case of Hotel Shri Kannan Vs. State of Tamil Nadu and Another (2007) 8 VST 97 (Mad) and does not oppose the liberty sought for by the petitioner but filed objections to the impugned notice on other issues.
5. In the light of the above, the petitioner is directed to submit their objections to the impugned show cause notice supported with materials they propose to rely upon and by placing reliance on the Circular D.Dis.Acts Cell II/75893/99, dated December 24, 1999, as amended by the clarification No.91/2000, D.Dis.Acts Cell II/52300/2000, dated October 4, 2000 .
6. Apart from the above, the petitioner is entitled to submit their objections in 30 days on the other issues as well and the same shall be forwarded by the respondent to the Assessing Officer to the Commissioner of CT (in terms of the directions of the Division Bench) and the petitioner is entitled to rely upon the decision of Hotel Shri Kannan Vs. State of Tamil Nadu and Another (2007) 8 VST 97 (Mad).
7. These directions are only with regard to the issue pertaining to the interpretation of Section 7A of the TNGST Act and with regard to the other issue, objections filed by the petitioner shall be considered by the Assessing Officer after affording an opportunity of personal hearing. Accordingly, writ petition is disposed of. No costs. Consequently, connected miscellaneous petition is closed.
18.09.2017 sli Index:yes/No Internet:yes Speaking order/Non speaking order To
1. THE STATE OF TAMILNADU, REP.BY ITS SECRETARY TO GOVERNMENT, COMMERCIAL TAXES AND RELIGIOUS ENDOWMENTS DEPARTMENT, FORT ST., GEORGE, CHENNAI-9.
2 . THE COMMERCIAL TAX OFFICER, PERUNDURAI ASSESSMENT CIRCLE, PERUNDURAI, ERODE DISTRICT.
T.S.SIVAGNANAM, J.
sli W.P. No.30616 of 2005 18.09.2017