Writ petition regarding denial of statutory forms due to tax instalment default. Revenue undertook to issue forms; petition dismissed as infructuous.
Undertaking given by Revenue to issue statutory forms; petition dismissed as infructuous.
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THE HONOURABLE SRI JUSTICE GODA RAGHURAM AND THE HONOURABLE SRI JUSTICE M.S.RAMACHANDRA RAO
Writ Petition No. 31861 of 2012
Dated: 16-10-2012
Between:
M/s Madanapalle SpinningMills Ltd., rep. by its Managing Director Lakshmi Kanth Bandari.
…Petitioner
And Government of Andhra Pradesh, rep. by its Principal Secretary, Commercial Tax Department, Hyderabad and others.
…Respondents.
THE HONOURABLE SRI JUSTICE GODA RAGHURAM AND THE HONOURABLE SRI JUSTICE M.S.RAMACHANDRA RAO
Writ Petition No. 31861 of 2012
Oral order (Per Hon’ble Sri Justice Goda Raghuram)
Heard Sri P.Venugopal, learned Senior counsel for the petitioner and Sri B.Venkatadri, learned Special Govt. Pleader for Commercial Taxes for respondents.
The notice dated 28-9-2012 bearing TIN No. 2880232902 issued by the 6th respondent is challenged in this writ petition on the solitary ground that the notice informs the petitioner that as long as there are arrears of tax due from the petitioner to the Department, the petitioner would not be entitled to any statutory forms, as per the Circular of the Commissioner of Commercial Taxes.
As would appear from the impugned notice the petitioner a dealer on the rolls of the Commercial Tax Officer, Madanapalle was assessed to tax under the AP VAT Act, 2005. For the period April, 2007 to May, 2011 a tax of Rs.80,09,501/- was levied vide the Order of Assessment dated 30-1-2012. The petitioner applied under Section 22 (6)(a) of the VAT Act, 2005 for 24 equated monthly instalments to pay the tax dues. The Deputy Commissioner (CT), Chittoor granted 10 equated monthly instalments at Rs.6,40,760/-; subject to payment of instalments on or before 20th of every month, commencing from April, 2012 to January, 2013, by the order dated 9-3-2012. The petitioner failed to pay the instalments for July, 2012 to September, 2012 besides interest and penalty due, as set out in the notice. This is the reason
stated in the notice informing the petitioner that it is not entitled to receive statutory forms.
At the hearing today, the learned Special Govt. Pleader for Commercial Taxes Sri Venkatadri states that issuance of statutory forms to the petitioner cannot be withheld on the mere ground that the petitioner has defaulted in payment of instalments of tax due under the order of Assessment dated 30-1-2012 and the interest and penalty thereon; and that the Revenue would however be at liberty to pursue appropriate steps against the petitioner for recovery of the tax due.
In view of the statement made on behalf of the respondentsRevenue by the learned Special Govt. Pleader for Commercial Taxes, the substantive and singular grievance in the writ petition does not survive for adjudication.
Recording the submission and the undertaking on behalf of the Revenue by the learned Special Govt. Pleader, that the statutory forms would be issued to the petitioner, the writ petition is dismissed as infructuous with liberty to the respondents-Revenue to take all available steps against the petitioner for the default if any in failing to pay the instalments or for recovery of the tax, interest and penalty. No costs.
_______________________ GODA RAGHURAM, J
16th October, 2012
_______________________________ M.S.RAMACHANDRA RAO, J
GRR
M/s Madanapalle SpinningMills Ltd.
Government of Andhra Pradesh
GODA RAGHURAM
M.S.RAMACHANDRA RAO
As recorded by the court registry
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