Remanded

Tvl. First Med Therapeuties v. The Deputy Commercial Tax

Madras HC23 Mar 2016WP/9841/2016

Case brief

AI extract

What is this about?

The High Court set aside an assessment order passed by the Deputy Commercial Tax Officer for exceeding jurisdictional turnover limits under a Government Order. The court remanded the matter to the Commercial Tax Officer for a fresh decision after affording a hearing.

What did the court decide?

The impugned order dated 17.11.2015 is set aside and the matter is remanded to the Commercial Tax Officer for a fresh decision.

Tvl. First Med Therapeuties Vs The Deputy Commercial Tax — Banking and Recovery | Madras HC (2016)

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED : 23.03.2016

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CORAM

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THE HONOURABLE MR.JUSTICE M.DURAISWAMY

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Tvl First Med Therapeutics Pvt Ltd., Represented by its Director Thiru M.Pandiyan, RS No.31/1, Pondy-Tindivanam Road, Thiruchitramabalam, Vannur Taluk, Vilupuram District.

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... Petitioner

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The Deputy Commercial Tax Officer, Tindivanam Assessment Circle, 136, 137, Nehru Street, (State Bank up stair) Tindivanam. ... Respondent

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Writ petition filed under Article 226 of the Constitution of India praying for a Writ of Certiorari to call for the records in respect of assessment order of the respondent in TIN 33684724733 /2014-15 dated 17.11.2015 and quash the same.

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For Petitioner : M/s. S.P.Asokan & Adithya Reddy

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For Respondent : Mr.Manoharan Sundaram, Additional Government Pleader(T)

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ORDER

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The petitioner has filed the above Writ Petition to issue a Writ of Certiorarified Mandamus to call for the records in respect of the assessment order of the respondent in TIN No.33684724733/2014-15, dated 17.11.2015 and quash the same.

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The only point raised by the learned counsel for the petitioner is that the respondent, namely, the Deputy Commercial Tax Officer, has no jurisdiction to pass the impugned order and to make assessment in respect of the petitioner/ dealer for the reason that the total turn over per annum is more than Rs.75 lakhs.

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https://hcservices.ecourts.gov.in/hcservices/

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The learned counsel appearing for the petitioner submitted that by the Government Order in G.O.(Ms).No.158, Commercial Taxes and Registration (B1) Department dated 16.12.2013, the respondent, Deputy Commercial Tax Officer, has no jurisdiction. The total turn over determined by the respondent was Rs.80,44,772/-. Since the turn over exceeds Rs.75 lakhs, the respondent has no jurisdiction.

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Mr.Manoharan Sundaram, learned Additional Government Pleader appearing for the respondent submitted that only Commercial Tax Officer shall have the jurisdiction to make assessment and pass the impugned order.

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In view of the submissions made by the learned counsel on either side, the impugned order dated 17.11.2015 is set aside and the matter is remanded to the Commercial Tax Officer, Tindivanam, for deciding the matter afresh. The petitioner is directed to file its objection within two weeks from the date of receipt of a copy of this order. The Commercial Tax Officer, Tindivanam is directed to consider the objections to be filed by the petitioner and after affording due opportunity of personal hearing to the petitioner shall decide the matter afresh.

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With these observations, the Writ Petition is disposed of. No costs. Consequently, connected Miscelleneous Petition is closed.

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Assistant Registrar(J)

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//True Copy//

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Sub Assistant Registrar

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1.The Deputy Commercial Tax Officer, Tindivanam Assessment Circle, 136, 137, Nehru Street, (State Bank up stair) Tindivanam.

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https://hcservices.ecourts.gov.in/hcservices/

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2.The Commercial Tax Officer, Tindivanam.

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+1cc to Mr.s.P.Ashokan, Advocate, S.R.No.18602 +1cc to the Government Pleader, S.R.No.18619

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W.P.No.9841 of 2016 and W.M.P.No.8802 of 2016

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skv(CO)
srg(01/04/2016)

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https://hcservices.ecourts.gov.in/hcservices/

Tvl. First Med Therapeuties v. The Deputy Commercial Tax

Case brief

What is this about?

What did the court decide?

Tvl. First Med Therapeuties v. The Deputy Commercial Tax

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

Parties & counsel

Coram

Case details

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