The High Court dismissed a Civil Miscellaneous Petition seeking interim stay of a Writ Court order. The lower order had allowed an industrial unit to pay tax arrears in instalments instead of enforcing a garnishee order immediately.
Interim stay application dismissed; C.M.P. 18034/2017 dismissed.
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
( Civil Appellate Jurisdiction )
Tuesday, the Twenty Fourth day of October Two Thousand Seventeen
PRESENT
THE HON`BLE MR JUSTICE S. MANIKUMAR
AND
THE HON`BLE MR JUSTICE R. SURESH KUMAR
CMP No.18034 of 2017
1 THE COMMISSIONER OF COMMERCIAL [ PETITIONERS ] TAXES, GOVERNMENT OF TAMIL NADU, CHEPAUK, CHENNAI 600 005
2 THE JOINT COMMISSIONER, COMMERCIAL TAXES CT, LARGE TAX PAYERS UNIT, CHENNAI 600 008
3 THE DEPUTY COMMISSIONER, (COMMERCIAL TAXES CT-1), LARGE TAX PAYERS UNIT, CHENNAI 600 008
Vs
1 M/S.EMPEE DISTILLERIES LTD., [ RESPONDENTS ] REP. BY ITS CHAIRMAN, M.P.PURUSHOHAMAN, EMPEE TOWER, NO.59, HARRIS ROAD, PUDUPET, CHENNAI 600 002
2 THE TAMIL NADU STATE MARKETING CORPORATION LTD., REP. BY ITS MANAGING DIRECTOR, (TASMAC) 4TH FLOOR, CMDA TOWER-II, GANDHI IRWIN BRIDGE ROAD, EGMORE, CHENNAI 600 008
Petition praying that in the circumstances stated therein and in the affidavit filed therewith the High Court will be pleased to stay the operation of the order dated 14/09/2017 in WP.No.24657/2017, on the file of the Honourable Court, ( IN CMP No.18034 of 2017) pending disposal of the above WA.1295/2017.
Order : This petition coming on for orders upon perusing the petition and the affidavit filed in support thereof
and upon hearing the arguments of MRS. NARMADA SAMPATH, Advocate for the petitioner the court made the following order:-
(Order of the Court was made by S.Manikumar,J) U-Form Notice, dated 31/8/2017, for the month of July 2017, is extracted hereunder:-
“Tvl. Empee Distilleries Ltd., is in arrears of tax of Rs.34,68,83,092.00 in respect of tax payable for the return month of July 2017 under TNVAT Act. The tax payable as per the return become due immediately on filing of return. But, till date the dealer has not made the payment and it has become a due. You are hereby requested to allow the Excise Duty requirement on account of Tvl. Empee Distilleries Ltd., and the balance due outstanding as on date shall be paid to this office towards sales tax due immediately.
Hence, Garnishee order is issued herewith in Form U and you are requested to issue cheque in the name of the undersigned immediately.”
“Accordingly, writ petition is disposed of directing the petitioner to pay the entire arrears of tax together with applicable interest in five equal monthly instalments. The first of such instalment shall be paid on or before 25/9/2017 and all the subsequent instalments shall be paid on 25th of every succeeding month. Subject to compliance of the above condition, the third respondent is directed to keep in abeyance the impugned Form U notice/garnishee order. If the petitioner fails to pay any one of the instalments within the stipulated by this Court, the impugned Form U Notice/garnishee order will stand automatically revived without any further reference to this Court. On the petitioner clearing the entire arrears along with interest
as per the time frame fixed by this Court, the third respondent shall lift the order of attachment/garnishee order.”
-sd/-
24/10/2017 / TRUE COPY /
Sub-Assistant Registrar ( Statistics / C.S. ) High Court, Madras - 600 104.
TO
1 THE COMMISSIONER OF Q COMMERCIAL TAXES GOVERNMENT OF TAMIL NADU CHEPAUK, CHENNAI 600 005.
2 THE JOINT COMMISSIONER (CT) LARGE TAX PAYERS UNIT, CHENNAI 600 008.
3 THE DEPUTY COMMISSIONER (CT) 1 LARGE TAX PAYERS UNIT, CHENNAI 600 008.
4 M/S.EMPEE DISTILLERIES LTD., REP. BY ITS CHAIRMAN, M.P.PURUSHOHAMAN, EMPEE TOWER, NO.59, HARRIS ROAD, PUDUPET, CHENNAI 600 002
5 THE TAMIL NADU STATE MARKETING CORPORATION LTD., REP. BY ITS MANAGING DIRECTOR, (TASMAC) 4TH FLOOR, CMDA TOWER-II, GANDHI IRWIN BRIDGE ROAD, EGMORE, CHENNAI 600 008
6 THE BRANCH MANAGER STATE BANK OF INDIA EGMORE HIGH ROAD BRANCH, CHENNAI 600 008.
7 THE BRANCH MANAGER ANDHRA BANK MOUNT ROAD, BRANCH, CHENNAI 600 002.
C.C. to SPL.GOVT.PLEADER-T Advocate on payment of necessary charges
The Government Advocate, High Court, Madras - 104.
Order
in
CMP.18034/2017
in WA.1295/2017
Date :24/10/2017
From 26.2.2001 the Registry is issuing certified copies of the Interim Orders in this format VC (27/10/2017)
3 issues framed by the court
Whether an interim stay can be granted on the writ Court's order allowing instalment payment of tax arrears without restoring the garnishee order.
Whether granting interim stay would result in the respondent being liable to pay the entire tax in one single instalment.
Whether the High Court can dispose of the Civil Miscellaneous Petition before substantive hearing on the writ appeal.
Colour shows how this judgement treated each authority
no specific case citedReferred¶28
1 provisions across 1 enactments
The Commissioner of Commercial Taxes, Government of Tamil Nadu
M/s. Empee Distilleries Ltd.
The Tamil Nadu State Marketing Corporation Ltd.
S. Manikumar
R. Suresh Kumar
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
