Disposed

Gem Enterprises v. the Deputy Commercial Tax

Madras HC3 Sept 2021WP/10701/2008

Case brief

AI extract

What is this about?

This order disposed of ten writ petitions filed by taxpayers challenging entry tax demands and seeking refunds. The court observed that the matters were previously remanded by the Apex Court and noted the efflux of time, directing petitioners to approach competent authorities.

What did the court decide?

Writ petitions stood disposed; grievance left open for redressal before competent authority.

Gem Enterprises Vs the Deputy Commercial Tax — Writ and Judicial Review | Madras HC (2021)

¶1

IN THE HIGH COURT OF JUDICATURE AT MADRAS

¶2

DATED : 03.09.2021

¶3

CORAM

¶4

THE HON'BLE MR.JUSTICE S.M.SUBRAMANIAM

¶5

W.P.NOS.10701 TO 10710 OF 2008

¶6

W.P.No.10701 of 2008

¶7

Gem Enterprises,
represented by its Partner
K.Sivaprasad
168, Govindappa Naick Street,
Chennai – 600 001.

¶8

..Petitioner

¶9

Vs

¶10

1. The Deputy Commercial Tax Officer,
 Sowcarpet II Assessment Circle,
 6th Floor, Wavoo Complex,
 191, N.S.C.Bose Road,
 Chennai – 600 001.

¶11

2. The State of Tamil Nadu,
 represented by its Secretary,
 Commercial Taxes and
 Registration Department,
 Fort St.George,
 Chennai – 600 009.

¶12

..Respondents

¶13

Prayer: Writ Petition filed under Article 226 of the
Constitution of India praying to issue a Writ of Certiorarified
Mandamus, to call for the records on the files of the First
Respondent herein in TNGST (Entry Tax)/0240231/02-03 dated
27.05.2005 and issue a Writ of Certiorarified Mandamus or any

¶14

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

¶15

other appropriate writ, order or direction under Article 226 of
the Constitution of India, quashing the same, with a direction
to refund the entry tax paid as per letter of the petitioners
dated 17.04.2007.

¶16

W.P.No.10702 of 2008
Gem Enterprises
Rep by its partner
K.Sivaprasad
168, Govindappa Naick St,
Chennai 1.

¶17

...Petitioner

¶18

 Vs
1. The Commercial Tax Officer (FAC)
 Sowcarpet II Assessment Circle,
 6th Floor, Wavoo Complex,
 191, N.S.C. Bose road,
 Chennai-1.
2. The State of Tamilnadu,
 Rep by its Secretary,
 Commercial Taxes and
 Registration Dept. Fort St. George
 Chennai 9.
...Respondents
Prayer: Writ Petition filed under Article 226 of the
Constitution of India praying to issue a Writ of Mandamus or any
other appropriate writ order or direction under Article 226 of
the Constitution of India, directing the first respondent herein
to refund the entry tax paid by them of Rs.3,32,654/-
(Assessment year 2006-07) as per representation dated
17.04.2007.

¶19

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

¶20

W.P.No.10703 of 2008

¶21

Gem Enterprises
Rep by its partner
K.Sivaprasad
168, Govindappa Naick St, Chennai 1.
...Petitioner
Vs
1. The Commercial Tax Officer (FAC)
 Sowcarpet II Assessment Circle,
 6th Floor, Wavoo Complex,
 191, N.S.C. Bose road,
 Chennai-1.
2. The State of Tamilnadu,
 Rep by its Secretary,
 Commercial Taxes and
 Registration Dept. Fort St. George
 Chennai 9.
...Respondents
Prayer: Writ Petition filed under Article 226 of the
Constitution of India praying to issue a Writ of Mandamus or any
other appropriate writ order or direction under Article 226 of
the Constitution of India, directing the first respondent herein
to refund the entry tax paid by them of Rs.3,41,648/- as per
representation dated 17.04.2007.

¶22

W.P.No.10704 of 2008
Gem Enterprises
Rep by its partner
K.Sivaprasad
168, Govindappa Naick St, Chennai 1.

¶23

...Petitioner

¶24

Vs

¶25

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

¶26

1. The Commercial Tax Officer (FAC)
 Sowcarpet II Assessment Circle,
 6th Floor, Wavoo Complex,
 191, N.S.C. Bose road,
 Chennai-1.
2. The State of Tamilnadu,
 Rep by its Secretary,
 Commercial Taxes and
 Registration Dept. Fort St. George
 Chennai 9.
...Respondents

¶27

Prayer: Writ Petition filed under Article 226 of the
Constitution of India praying to issue a Writ of Certiorarified
Mandamus, to call for the records on the files of the First
Respondent herein in TNGST (Entry Tax)/0240231/04-05 dated
30.08.2006 or any other appropriate writ, order or direction
under Article 226 of the Constitution of India, quashing the
same, with a direction to refund the entry tax paid as per
letter of the petitioner dated 17.04.2007.

¶28

W.P.No.10705 of 2008
Gem Enterprises
Rep by its partner
K.Sivaprasad
168, Govindappa Naick St, Chennai 1.
...Petitioner
Vs
1. The Deputy Commercial Tax Officer,
 Sowcarpet II Assessment Circle,
 6th Floor, Wavoo Complex,
 191, N.S.C. Bose road,
 Chennai-1.
2. The State of Tamilnadu,
 Rep by its Secretary,

¶29

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

¶30

 Commercial Taxes and
 Registration Dept. Fort St. George
 Chennai 9.

¶31

...Respondents

¶32

Prayer: Writ Petition filed under Article 226 of the
Constitution of India praying to issue a Writ of Certiorarified
Mandamus, to call for the records on the files of the First
Respondent herein in TNGST (Entry Tax)/0240231/03-04 dated
27.06.2005 or any other appropriate writ, order or direction
under Article 226 of the Constitution of India, quashing the
same, with a direction to refund the entry tax paid as per
letter of the petitioner dated 17.04.2007.

¶33

W.P.No.10706 of 2008

¶34

Textile Dye Chem(P) LTD.,
Rep by its Managing Director,
K.Sivaprasad

¶35

168, Govindappa Naick St, Chennai 1.

¶36

...Petitioner

¶37

Vs

¶38

1. The Commercial Tax Officer
 Sowcarpet II Assessment Circle,
 6th Floor, Wavoo Complex,
 191, N.S.C. Bose road,
 Chennai-1.

¶39

2. The State of Tamilnadu,
 Rep by its Secretary,
 Commercial Taxes and
 Registration Dept. Fort St. George
 Chennai 9.

¶40

...Respondents

¶41

Prayer: Writ Petition filed under Article 226 of the
Constitution of India praying to issue a Writ of Certiorarified
Mandamus, to call for the records on the files of the First

¶42

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

¶43

Respondent herein in ET/TNGST 0241619/2004-05 dated 13.03.2007
or any other appropriate writ, order or direction under Article
226 of the Constitution of India, quashing the same, with a
direction to refund the entry tax paid as per letter of the
petitioner dated 17.04.2007.

¶44

W.P.No.10707 of 2008

¶45

Textile Dye Chem(P) LTD.,
Rep by its Managing Director,
K.Sivaprasad

¶46

168, Govindappa Naick St, Chennai 1.

¶47

...Petitioner

¶48

Vs

¶49

1. The Commercial Tax Officer
 Sowcarpet II Assessment Circle,
 6th Floor, Wavoo Complex,
 191, N.S.C. Bose road,
 Chennai-1.

¶50

2. The State of Tamilnadu,
 Rep by its Secretary,
 Commercial Taxes and
 Registration Dept. Fort St. George
 Chennai 9.

¶51

...Respondents

¶52

Prayer: Writ Petition filed under Article 226 of the
Constitution of India praying to issue a Writ of Mandamus or any
other appropriate writ order or direction under Article 226 of
the Constitution of India, directing the first respondent herein
to refund the entry tax paid by them of Rs.55,73,812/- as per
representation dated 17.04.2007.

¶53

W.P.No.10708 of 2008

¶54

Textile Dye Chem(P) LTD.,
Rep by its Managing Director,

¶55

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

¶56

K.Sivaprasad
168, Govindappa Naick St, Chennai 1.

¶57

...Petitioner

¶58

Vs

¶59

1. The Commercial Tax Officer,
 Sowcarpet II Assessment Circle,
 6th Floor, Wavoo Complex,
 191, N.S.C. Bose road,
 Chennai-1.
2. The State of Tamilnadu,
 Rep by its Secretary,
 Commercial Taxes and
 Registration Dept. Fort St. George
 Chennai 9.
...Respondents
Prayer: Writ Petition filed under Article 226 of the
Constitution of India praying to issue a Writ of Mandamus or any
other appropriate writ order or direction under Article 226 of
the Constitution of India, directing the first respondent herein
to refund the entry tax paid by them of Rs.31,16,653/- as per
representation dated 17.04.2007.
W.P.No.10709 of 2008
Textile Dye Chem Corporation,
Rep by its partner,
Harinath Gupta,
168, Govindappa Naick St, Chennai 1.
...Petitioner
Vs
1. The Commercial Tax Officer
 Godown Assessment Circle,
 Kuralagam Annexe,
 Chennai-108.

¶60

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

¶61

2. The State of Tamilnadu,
 Rep by its Secretary,
 Commercial Taxes and
 Registration Dept. Fort St. George
 Chennai 9.

¶62

...Respondents

¶63

Prayer: Writ Petition filed under Article 226 of the
Constitution of India to issue a Writ of Certiorarified
Mandamus, to call for the records on the file of the First
Respondent herein in TNGST No.0180302/2003-04 dated 16.01.2006
or any other appropriate writ, order or direction under Article
226 of the Constitution of India, quashing the same, with a
direction to refund the entry tax paid as per letter of the
petitioner dated 17.04.2007.

¶64

W.P.No.10710 of 2008

¶65

Textile Dye Chem Corporation,
Rep by its partner,
Harinath Gupta,
168, Govindappa Naick St, Chennai 1.

¶66

...Petitioner

¶67

Vs
1. The Commercial Tax Officer
 Godown Assessment Circle,
 Kuralagam Annexe,
 Chennai-108.
2. The State of Tamilnadu,
 Rep by its Secretary,
 Commercial Taxes and
 Registration Dept. Fort St. George
 Chennai 9.

¶68

...Respondents

¶69

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

¶70

Prayer: Writ Petition filed under Article 226 of the
Constitution of India to issue a Writ of Certiorarified
Mandamus, to call for the records on the file of the First
Respondent herein in TNGST No.0180302/2002-03 dated 30.12.2004
or any other appropriate writ order or direction under Article
226 of the Constitution of India, quashing the same, with a
direction to refund the entry tax paid as per letter of the
petitioner dated 17.04.2007.

¶71

For Petitioners: Mr.N.Inbarajan
 [in all W.Ps]

¶72

For Respondents: Mr.V.Veluchamy
 Government Advocate
 [For R1 & R2]
 [in all W.Ps]

¶73

COMMON ORDER

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The learned counsel for the petitioners made a submission
that the matters were taken by way of an appeal before the
Hon'ble Apex Court of India and again remanded for
reconsideration before the Hon'ble Division Bench of this Court.
On account of efflux of time, the issues raised are to be
considered by the Authorities Competent. If at all, any
grievance exists to the writ petitioners as of now, it is left
open to the petitioners to approach the Competent Authority for
the redressal of the same in the manner known to law.

¶75

2. With this liberty, these writ petitions stand disposed
of. No costs.

¶76

Sd/-

¶77

Assistant Registrar(CS-VIII)

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// True Copy //

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Sub Assistant Registrar

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Kak

¶81

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

¶82

To

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1. The Secretary,
 Government of TamilNadu,
 Commercial Taxes and Registration Department,
 Fort St.George, Chennai – 600 009.
2. The Commercial Tax Officer(FAC),
 Sowkarpet II Assessment Circle,
 6th Floor, Wavoo Complex,
 191, N.S.C.Bose Road, Chennai – 1.
3. The Deputy Commercial Tax Officer,
 Sowcarpet II Assessment Circle,
 6th Floor, Wavoo Complex,
 191, N.S.C.Bose Road, Chennai – 600 001.
+1cc to Mr.N.Inbarajan, Advocate, S.R.No.44373

¶84

+1cc to the Special Government Pleader(Taxes), S.R.No.44944,
44945

¶85

W.P.Nos.10701 to 10710 of 2008

¶86

KSM(CO)
RLP(23/09/2021)

¶87

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

Gem Enterprises v. the Deputy Commercial Tax

Case brief

What is this about?

What did the court decide?

Gem Enterprises v. the Deputy Commercial Tax

Case brief

What is this about?

What did the court decide?

What the court decided

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