Tvl. East Coast Bearings, v. The Commercial Tax Officer-Ii
Case brief
What is this about?
Writ petition seeking quashing of an order related to issuance of C forms was closed as petitioner was not in tax arrears and could download forms.
Writ petition seeking quashing of an order related to issuance of C forms was closed as petitioner was not in tax arrears and could download forms.
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.36960 of 2015 and M.P.No.1 of 2015
Tvl.East Coast Bearings, rep by its Partner H.Nisha No.1, Villianur Main Road, Natesan Nagar, Puducherry. ... Petitioner
Vs.
The Commercial Tax Officer-II, Commercial Tax Office Department, Commercial Tax Office Building, Ellapillai Chavady,
Puducherry – 605 005. ... Respondent
Petition filed under Article 226 of The Constitution of India praying to issue a writ of certiorarified mandamus to call for the records of the respondent, downloaded copy of the impugned order in TIN 34230003586 (21) dated 05.10.2015 and quash the same and further direct the respondent to pass fresh order for issuing C forms and to issue the C forms urgently to the petitioner who has to deliver the C forms immediately to the Selling Registered Dealers in other States.
For Petitioner : Mr.S.Sivakumar
For Respondent : Mr.M.Govindarajan,
Government Pleader (Puducherry)
O R D E R
Mr.M.Govindarajan, learned Government Pleader (Puducherry) appearing for the respondent made a representation that the respondent had already collected the arrears of the tax and that the petitioner is not in arrears of any tax to the respondent. As such, the learned Government Pleader (Puducherry) submitted that the petitioner can very well download the C Forms from the Internet. Further, the learned Government Pleader submitted that since the petitioner had paid all the arrears, the respondent is bound to issue the C Forms to the petitioner.
2.Recording the submissions made by the learned Government Pleader (Puducherry), the Writ Petition stands closed. It is open to the petitioner to collect the C Forms from the respondent. No costs. Consequently, the connected miscellaneous petition is closed.
Sd/-
Assistant Registrar(CS VI)
//True Copy//
Sub Assistant Registrar
To
The Commercial Tax Officer-II,
Commercial Tax Office Department,
Commercial Tax Office Building,
Ellapillai Chavady,
Puducherry – 605 005.
W.P.No.36960 of 2015
and M.P.No.1 of 2015
mg(CO)
srg(16/03/2016)
1 provisions across 1 enactments
Tvl. East Coast Bearings
The Commercial Tax Officer-II
M. Duraismwamy
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court