Petitioner filed a writ petition seeking quashing of tax orders. The Court observed that an appeal remedy exists under the relevant VAT Act and thus dismissed the writ, directing the petitioner to approach the Appellate Tribunal.
The Writ Petition stands closed; petitioner directed to file an appeal before the Appellate Tribunal.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 10.03.2016
CORAM
THE HON'BLE Mr. JUSTICE M.DURAISWAMY
W.P.No.1449 of 2016
and W.M.P.Nos.1210 & 1211 of 2016
M/s.Rukmani Agencies, rep by its Proprietor A.Ezhumalai, S/o K.Arumugam,
No.36, East Street, Varkarlodai, Manapet Post, Bahour, Puducherry. ... Petitioner Vs. 1.The Appellate Assistant Commissioner (CT), Commercial Taxes Department, Government of Puducherry, Puducherry.
2.The Assistant Commercial Tax Officer-II, Commercial Taxes Department, Puducherry.
3.The Divisional Retail Sales Manager, Indian Oil Corporation Limited, Trichy Division Office, Plot No.191, Women SIDCO, Industrial Estate, Vazhavanthankottai, Trichy. ... Respondents
Petition filed under Article 226 of The Constitution of India praying to issue a writ of certiorari to call for the records of the 2nd respondent with TIN No.34400011204 dated 19.01.2015 and order passed by the 1st respondent with No.381/APRR/2015-16/AAC dated 03.11.2015 and to quash the same.
For Petitioner : Mr.V.Ajayakumar For Respondents : Mr.M.Govindarajan, Government Pleader (Puducherry) O R D E R
The petitioner has filed the above Writ Petition to issue a writ of certiorari to call for the records of the 2nd respondent with TIN No.34400011204 dated 19.01.2015 and order passed by the 1st respondent dated 03.11.2015 and to quash the same.
2.At the outset itself, Mr.M.Govindarajan, learned Government Pleader (Puducherry) appearing for the respondents submitted that the petitioner has got an appeal remedy under Section 49 of the Puducherry Value Added Tax, 2007 before the Tribunal.
3.Since the petitioner has got an appeal remedy, I am not inclined to go into the merits of the matter and decide the same. In these circumstances, the Writ Petition stands closed. It is open to the petitioner to file an appeal before the Appellate Tribunal in accordance with law. No costs. Consequently, the connected miscellaneous petitions are closed.
Sd/-
Assistant Registrar(CS VI)
//True Copy//
Sub Assistant Registrar
To
1.The Appellate Assistant Commissioner (CT),
Commercial Taxes Department,
Government of Puducherry, Puducherry.
2.The Assistant Commercial Tax Officer-II,
Commercial Taxes Department, Puducherry.
3.The Divisional Retail Sales Manager,
Indian Oil Corporation Limited,
Trichy Division Office, Plot No.191,
Women SIDCO, Industrial Estate,
Vazhavanthankottai, Trichy.
+1cc to Mr.Ajaykumar, Advocate, S.R.No.15451 +1cc to the Government Pleader, S.R.No.15687 W.P.No.1449 of 2016 and W.M.P.Nos.1210 & 1211 of 2016
mg(CO) srg(16/03/2016)
1 issue framed by the court
Whether a writ of certiorari is maintainable when an alternate statutory appeal remedy exists under Section 49 of the Puducherry Value Added Tax, 2007.
2 provisions across 2 enactments
M/s.Rukmani Agencies, rep by its Proprietor A.Ezhumalai
The Appellate Assistant Commissioner (CT)
The Assistant Commercial Tax Officer-II
The Divisional Retail Sales Manager, Indian Oil Corporation Limited
M.Duraismamy
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
