Disposed

M/s.Sathiya Traders v. The Deputy Commercial Tax

Madras HC24 Apr 2018WP/10145/2018

Case brief

AI extract

What is this about?

The petitioner challenged an order quantifying compounding fees without pursuing the statutory appeal. The Court held that disputed facts existed and directed the petitioner to file an appeal before the Joint Commissioner with no bar on limitation for that specific body.

What did the court decide?

The petitioner was directed to file an appeal before the Joint Commissioner (CT), Salem within 15 days from the date of receipt of the order without rejection on limitation grounds.

M/s.Sathiya Traders Vs The Deputy Commercial Tax — Madras HC (2018) — LawSathi Research

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED : 24.4.2018

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CORAM :

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THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM

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WRIT PETITION NO.10145 OF 2018 & WMP.NO.12091 OF 2018

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M/s.Sathiya Traders, rep.by

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its Proprietor Thiru G.Saravanan ...Petitioner

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1.The Deputy Commercial Tax Officer, Hosur (Inward). 2.The Assistant Commissioner (CT), Karur (West). ...Respondents

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PETITION under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorarified Mandamus to call for the records of the first respondent in his proceedings in Ref : GDR No.14967/2015-16 dated 30.3.2016 and quash the same.

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For Petitioner : Mr.Adithya Reddy For Respondent : Mr.M.Hariharan, AGP ORDER

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Mr.M.Hariharan, learned Additional Government Pleader accepts notice for the respondent. Heard both. By consent, the writ petition itself is taken up for final disposal.

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The petitioner is aggrieved by an order passed by the Check Post Officer/Deputy Commercial Tax Officer quantifying the compounding fee payable by the petitioner.

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Admittedly, as against the impugned order, an appeal lies to the Joint Commissioner (CT), Salem. However, without exhausting such a remedy, the petitioner has straightaway approached this Court. Considering the fact that disputed questions of fact are involved, the petitioner should avail the appeal remedy.

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

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Accordingly, the writ petition is disposed of by directing the petitioner to file an appeal before the Joint Commissioner (CT), Salem within 15 days from the date of receipt of a copy of this order. If such an appeal is filed, the Joint Commissioner shall consider the same without rejecting it on the ground of limitation. Since the Joint Commissioner (CT), Salem is not a party to this writ petition, Registry is directed to mark a copy to him. No costs. Consequently, the connected WMP is closed.

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Sd/-
Assistant Registrar(CO)
//True Copy//
Sub Assistant Registrar
rs
To
1.The Deputy Commercial Tax Officer, Hosur (Inward).
2.The Assistant Commissioner (CT), Karur (West).
3.The Joint Commissioner (CT), Salem.
+1cc to Mr.Adithya Reddy, Advocate, S.R.No.31404
+1cc to the Special Government Pleader, S.R.No.30955
WP.No.10145 of 2018&
WMP.No.12091 of 2018
ssi(co)
cs/17/05/18

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

M/s.Sathiya Traders v. The Deputy Commercial Tax

Case brief

What is this about?

What did the court decide?

M/s.Sathiya Traders 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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