Partly allowed

Tvl. Vinayaga Traders, v. The Deputy Commerical Tax

Madras HC3 Aug 2018WP/20069/2018

Case brief

AI extract

What is this about?

The Court partly allowed a writ petition seeking quashing of an order refusing an appeal due to a 12-day delay. Condoning the delay based on medical grounds, the Court ordered the appeal be entertained.

What did the court decide?

Condonation of 12-day delay; order dated 23.3.2018 set aside; petitioner directed to file appeal papers within one week; no coercive action initiated pending stay.

Tvl. Vinayaga Traders, Vs The Deputy Commerical Tax — Writ and Judicial Review | Madras HC (2018)

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In the High Court of Judicature at Madras

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Dated : 03.8.2018

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Coram :

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The Honourable Mr.Justice T.S.SIVAGNANAM

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Writ Petition No.20069 of 2018 & WMP.Nos.23529 & 23530 of 2018

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Tvl.Vinayaga Traders, rep.by its Proprietor N.Muthu Krishnan ...Petitioner

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Vs 1.The Deputy Commercial Tax Officer, Bazaar Circle, Salem. 2.The Appellate Deputy Commissioner (CT) (FAC), Salem. ...Respondents

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PETITION under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari to call for the records of the 1st respondent in TIN/3377278337/2014-15 dated 01.12.2016 and culminating in the order of the 2nd respondent in M.P.No.27/2018 dated 23.3.2018 and quash the order dated 01.12.2016 of the 1st respondent culminating in the order dated 23.3.2018 of the 2nd respondent passed therein.

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For Petitioner : Mr.A.N.R.Jayaprathap For Respondents : Mr.M.Hariharan, AGP

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ORDER

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

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The petitioner has filed this writ petition challenging the order passed by the second respondent – Appellate Authority dated 23.3.2018 as well as the assessment order passed by the first respondent dated 01.12.2016.

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The Appellate Authority rejected the appeal petition on the ground that it is beyond the condonable period stipulated

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

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under the statute. Admittedly, there is a delay of 12 days over and above the period of 60 days. Therefore, the second respondent was fully justified in refusing to entertain the appeal. However, taking note of the cause pleaded by the petitioner for not being able to file the appeal within time by stating that he was suffering from certain ailments and was advised to take bed rest, which was duly supported by a medical certificate, this Court is inclined to exercise its discretion making it clear that this should not be treated as a precedent.

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Accordingly, the writ petition is partly allowed, the order passed by the second respondent dated 23.3.2018 is set aside and the delay in filing the appeal is condoned. The petitioner is directed to represent the appeal papers along with a copy of this order within a period of one week from the date of receipt of the same and on receipt of such appeal papers, the second respondent shall take on file the appeal and proceed to decide the same in accordance with law. As the petitioner has already paid 25% of the disputed tax, till the petitioner moves for stay before the Appellate Authority, which the petitioner shall do immediately, the first respondent shall not initiate any coercive action against the petitioner. No costs. Consequently, the connected WMPs are closed.

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Sd/-
Assistant Registrar(CS VII)
//True copy//
Sub Assistant Registrar
RS
To
1.The Deputy Commercial Tax Officer,
Bazaar Circle, Salem.
2.The Appellate Deputy Commissioner (CT) (FAC),
Salem.
+1cc to Mr.S.Sivanandan, Advocate SR.No.53336
+1cc to Special Government Pleader SR.No.53643

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WP.No.20069 of 2018 & WMP. Nos.23529 & 23530 of 2018

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EV(CO) GN(24/08/2018)

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

Tvl. Vinayaga Traders, v. The Deputy Commerical Tax

Case brief

What is this about?

What did the court decide?

Tvl. Vinayaga Traders, v. The Deputy Commerical 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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