Petitioners recruited writ petitions directing respondents to return post-dated cheques collected without an assessment order, which the High Court of Judicature at Madras directed.
Respondents directed to return post-dated cheques forthwith upon production of a copy of the order.
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IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 24.03.2016
CORAM
THE HONOURABLE Mr. JUSTICE M.DURAISWAMY
W.P.Nos.10396 and 10397 of 2016
and
WMP Nos.9174 to 9177 of 2016 M/s Sri Karunya Hosiery Clothing, rep by its Partner HK.L. Karthikeyan, No.1, Aruchetti Thottam, T.V.K. Nagar, College Road, Tirupur-641 602 ..Petitioner in W.P.No.10396/2016 M/s Karunya Knit Wears, rep by its Proprietor K.L. Karthikeyan, No.1, Aruchetti Thottam, T.V.K. Nagar, College Road, Tirupur-641602 .. Petitioner in W.P.No.10397/2016 Vs. 1. The Assistant Commissioner (CP), North Circle, Tirupur 2. The Commercial Tax Officer, BTPS, Enforcement, Coimbatore
Writ Petitions filed under Article 226 of the Constitution of India to issue Writs of Mandamus, directing the respondents to return the post dated cheques bearing Nos.577035 dated 10.03.2016 for a sum of Rs.5,46,000/- ( in respect of W.P.No.10936 of 2016) and 888821 dated 25.2.2016 for a sum of Rs.10,00,000/- and 888822 dated 25.03.2016 for a sum of Rs.12,47,000/- (in respect of WP No.10937 of 2016) drawn on the 4th respondent bank and collected by respondents 2 and 3 from the petitioner.
The petitioners have filed the above writ petitions to issue writs of Mandamus, directing the respondents to return the post dated cheques bearing Nos.577035 dated 10.03.2016 for a sum of Rs.5,46,000/- (in respect of W.P.No.10936 of 2016) and 888821 dated 25.2.2016 for a sum of Rs.10,00,000/- and 888822 dated 25.03.2016 for a sum of Rs.12,47,000/- (in respect of WP No.10937 of 2016) drawn on the 4th respondent bank and collected by respondents 2 and 3 from the petitioner.
(in WP No.10937/2016) drawn on the fourth respondent bank forthwith, on production of a copy of this order. With this observation, both the writ petitions are disposed of. No costs. Consequently, connected Mps are closed.
sr Sd/Asst.Registrar
/true copy/
Sub Asst. Registrar
To
1. The Assistant Commissioner (CP),
North Circle,
Tirupur
2. The Commercial Tax Officer,
BTPS, Enforcement,
Coimbatore
3. The Deputy Commercial Tax Officer,
Central Enforcement Wing I,
Coimbatore
4. The Branch Manager,
The Karnataka Bank Limited,
P.N. Road,
Tirupur – 641 602
+ 2 ccs to Mr.M.Aravind Subramaniam, Advocate Sr 18885 & 18886
KR/29/3/16
W.P.Nos.10396 & 10397/2016
1 issue framed by the court
Whether post-dated cheques can be collected by respondents without an assessment order.
M/s Sri Karunya Hosiery Clothing
M/s Karunya Knit Wears
The Assistant Commissioner (CP), North Circle, Tirupur
The Commercial Tax Officer, BTPS, Enforcement, Coimbatore
The Deputy Commercial Tax Officer, Central Enforcement Wing I, Coimbatore
The Branch Manager, The Karnataka Bank Limited, P.N. Road, Tirupur
M.DURAI SWAMY
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
