1 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 11.07.2011 CORAM: THE HONOURABLE MR.JUSTICE R.SUDHAKAR W.P.(MD).Nos.7640 & 7645 of 2011 and M.P.(MD).No.1 & 1 of 2011 SRL Agencies, rep. by M.Vijayalakshmi, Proprietress, 558/5, Sivakudi Road, Panniyanmalai, Natham Taluk, Dindigul District. ... Petitioner in W.P.(MD).No.7640 of 2011 Sri.A.D.Enterprises, rep. by M.Nagarajan, Proprietor, 165/3, Natham Road, Panniyanmalai, Natham Taluk, Dindigul District. ... Petitioner in W.P.(MD).No.7645 of 2011 Vs. 1.The Principal Secretary and Commissioner, Department of Commercial Taxes, Secretariat, Chennai - 500 009. 2.The Deputy Commissioner of Commercial Taxes, Commercial Taxes Office, Dindigul. 3.The Joint Commissioner, Commercial Tax Office, Madurai. 4.The Commercial Tax Officer (Rural) (Main), Dindigul - 624 001. ... Respondents in both the writ petitions Petitions filed under Article 226 of the Constitution of India praying for the issuance of a Writ of Certiorari, to call for the records of the 4th respondent in his order Nos.Pdl.1/2011/A2 TIN.33635264032/CST.803135 & Pdl.1/2011/A2 TIN.33545264033/CST.803136 respectively, dated 15.06.2011 and quash the same. For petitioners in both the writ petitions : Mr.R.M.Makesh Kumaravel For respondents in both the writ petitions : Mr.T.R.Janarthanam, Additional Government Pleader https://hcservices.ecourts.gov.in/hcservices/ 2 COMMON ORDER The petitioners have come forward with these writ petitions to quash the impugned orders issued by the fourth respondent in Pdl.1/2011/A2/TIN.33635264032/CST.803135 & Pdl. 1/2011/A2/TIN.33545264033/CST.803136 respectively, dated 15.06.2011. 2.Mr.T.R.Janarthanam, learned Additional Government Pleader takes notice on behalf of all the respondents. 3.Heard both sides. 4.The Commercial Tax Department initiated proceedings of cancellation of the Registration Certificates by issuing show cause notices which were challenged by the petitioners in W.P.Nos.14486 & 14481 of 2010 and the writ petitions came to be disposed of on 13.12.2010 holding as follows; "In view of the above, I do not find any reason to interfere with the impugned notices dated 16.11.2010 issued by the third respondent and therefore, the writ petitions are dismissed. However, liberty is granted to the petitioners to submit their objections before the third respondent and on considering such objections, it is open to the third respondent to pass final orders on merits and in accordance with law and if the petitioners are aggrieved, it is open to the petitioners to challenge the order, if the same is adverse to the petitioners, before the appropriate forum." 5.Thereafter, the Commercial Tax Officer proceeded with the enquiry and after considering the explanation submitted by the petitioners passed detailed orders cancelling the Registration Certificate issued under TNVAT Act and CST Act with immediate effect in terms of Section 39(14) of the Act. 6.The petitioners challenged the proceedings inter alia contending that several aspects of the case of the petitioners have not been considered and the procedures prescribed under the Act have not been followed in the impugned orders. 7.The writ petitions are opposed by the Additional Government Pleader referring to the last portion of the order, wherein it has been clearly stated the revision petition can be filed before the Territorial Joint Commissioner (CT), Madurai within 30 days from the receipt of this order. https://hcservices.ecourts.gov.in/hcservices/ 3 8.The objection raised by the Additional Government Pleader is justified. As there is an effective statutory remedy available in law, this Court is not inclined to entertain the writ petitions filed bye-passing the alternative remedy provided under the Act and accordingly, both the writ petitions are dismissed, however, giving liberty to the petitioners to pursue their remedy in terms of the Act. Consequently, connected miscellaneous petitions are also dismissed. No costs. Sd/- Assistant Registrar(AS) /True Copy/ Sub Assistant Registrar To 1.The Principal Secretary and Commissioner, Department of Commercial Taxes, Secretariat, Chennai - 500 009. 2.The Deputy Commissioner of Commercial Taxes, Commercial Taxes Office, Dindigul. 3.The Joint Commissioner, Commercial Tax Office, Madurai. 4.The Commercial Tax Officer (Rural) (Main), Dindigul - 624 001. +2cc to Mr.R.M.Makesh Kumaravel, Advocate, Sr.Nos.22456 and 22457 +2cc to Special Government Pleader, Sr.Nos.22615 and 22617 Common order in W.P.(MD).Nos.7640 & 7645 of 2011 11.07.2011 gcg SMA/26.7.2011/9C/3P https://hcservices.ecourts.gov.in/hcservices/