Single judge disposed of a writ petition seeking a writ of Mandamus for refund of erroneously deducted tax. Held that writ is improper without challenging administrative reasoning; liberty granted to make fresh representation to authorities.
Liberty to make a fresh representation to concerned authorities to seek refund on merits.
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 OF MADRAS
DATED: 27.06.2019
CORAM:
THE HONOURABLE MR. JUSTICE M.S. RAMESH
W.P.No.24739 of 2004
S.Shankar, Managing Partner, M/s.Precision Controls, Flat No.20, Sidco Industrial Estate, Ambattur, Chennai - 98.
...Petitioner
Vs
PRAYER: Writ Petition filed under Article 226 of the Constitution of India, praying to issue a Writ of Mandamus, directing the respondent 1 to 4 joinly and severally to repay the amount of Rs.1,49,738/- which was erroneously deducted as works contract tax from the amounts payable to the petitioner and remitted to the fourth respondent by the third respondent along with 18% interest from the date of due till the date of payment.
For Petitioner : Mr.N.Senthil for Mr.R.Srinivas For Respondents: Mr.J.Madanagopal Rao, SPC
O R D E R
The limited prayer sought for in the present writ petition is for an issuance of writ of Mandamus, directing the respondents herein to repay a sum of Rs.1,49,738/-, which according to the petitioner was erroneously deducted as 'works contract tax' and remitted to the fourth respondent herein.
//True Copy//
Sub Assistant Registrar
hvk To 1. The Secretary, Union of India, Ministry of Finance, Department of Economic Affairs, New Delhi. 2. The General Manager, India Government Mint, Hydrabad. 3. The General Manager, Indian Government Mint, Alipure, Kolkatta - 53. 4. The Assistant Commissioner, Commercial Taxes, STD CELL IInd building I floor, Room No.119, No.14, Belia Ghate Road, Kolkatta – 15. +1cc to Mr.R.Srinivas, Advocate sr.53347 W.P.No.24739 of 2004 nr 20/08/2019
2 issues framed by the court
Whether the petitioner can be issued a writ of Mandamus for refund of erroneously deducted works contract tax without challenging the administrative reasoning.
What remedies are available to the petitioner for claiming a refund under the current Sales Tax Act.
1 provisions across 1 enactments
S.Shankar
Union of India
M.S. Ramesh
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
