1 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT Dated:14..06..2011 Coram:: THE HONOURABLE MS. JUSTICE K. SUGUNA and THE HONOURABLE MR. JUSTICE A.ARUMUGHASWAMY Writ Appeal (MD)Nos.543 and 544 of 2011 and M.P.(MD)Nos.1 and 1 of 2011 Sri Ram Candles Rep. by its Prop. R. Renganathan, No.51, Park East Street, Kovilpatty - 628 501, Tuticorin District. :Appellant in both W.As/Petitioner -Vs- 1. The Commercial Tax Officer, Kovilpatty - 1, Assessment Circle, Kovilpatty - 628 501, Tuticorin District. 2. The State Chief Information Commissioner, The Kamadhenu Co-operative Supermarket Building, 1st Floor, Teynampet (Near Vanavil), Old No.273, New No.378, Anna Salai, Chennai - 600 018. :Respondents in both W.As/Respondent Writ Appeals filed under Clause 15 of the Letters Patent against the common order of the learned Single Judge dated 29.04.2011 passed in W.P.(MD)Nos.60 and 61 of 2011. Prayer in WP(MD)Nos.60 and 61 of 2011:Writ Petitions filed under article 226 of the constitution of India, praying to issue a writ of certiorarified mandamus to call for the records relating to the order passed by the first respondent in his revision proceeding in Assessment No.TNGST 5861647/2003-04 and TNGST 5861647/2004-05 dated 30.06.2010 received by the petitioner on 8.11.2010 and quash the same and to direct the first respondent to make the revision of assessment proceeding for the assessment years 2003-04 and 2004- 05 following to his higher authorities in his letter TNGST 5861627/2003-04 and 2004-05 dated 16.06.2009. For Appellant :: Mr.A.S.Mujibur Rahman For Respondents:: Mr.R. Karthikeyan,Additional Government Pleader JUDGMENT (Judgment of the Court was delivered by A.ARUMUGHASWAMY, J.) These Writ Appeals are directed against the common order of learned Single Judge dated 29.04.2011 passed in W.P.(MD)Nos.60 and 61 of 2011. 2.The said writ petitions in W.P.(MD)Nos.60 and 61 of 2011 have been filed by the appellant herein for issuance of Writ of Certiorarified Mandamus to call for the records relating to the order passed by the first respondent in his Revision Proceedings in Assessment No.TNGST 5861647/2003- 04 and TNGST 5861647/2004-05 dated 30.06.2010 received by the petitioner on 08.11.2010 and quash the same and to direct the first respondent to make the revision of assessment proceedings for the assessment years 2003-04 and 2004-05 following his D3 deviation proposal submitted to his higher authorities. 3.The facts of the cases are that the appellant / writ petitioner is Manufacturer of Candles. The Enforcement Authorities, Kovilpatty has made a surprise inspection of the place of business on 17.12.2004 and certain irregularities were found, for which notices were issued to the appellant / https://hcservices.ecourts.gov.in/hcservices/ 2 writ petitioner. The appellant herein has not availed an opportunity before the Assessing Officer and has not sent reply for the said notices. He has delayed the matter by saying that he has applied for certain information under the Right to Information Act and since the matter is pending, he prayed for time. However, rejecting the same, the Assessing Officer has passed the orders impugned in the writ petitions. 4.The learned single Judge, by an order dated 29.04.2011, dismissed the writ petitions on the ground of availability of alternative remedy contemplated under the Act. As against the said common order, these writ appeals have been filed. 5.It is not in dispute that the Enforcement Authorities, Kovilpatty has made a surprise inspection on 17.12.2004. The appellant / writ petitioner is dealing wax is also not in dispute. From a perusal of the orders of the Assessing Officers, impugned in the writ petitions, it is alleged that the appellant herein had purchased wax by using Form XVII and he has sold it to the unregistered small manufacturers. We are of the opinion that these aspects can be considered only by the competent authority. Of course, there is availability of alternative remedy contemplated under the Act and the same is not disputed. At present, the appellant has not filed the Appeal in time. If the writ appeals are dismissed, then the appellant has no other opportunity to put forth his claim before the competent authority. Bearing in mind the same, we are of the opinion that the order passed by the first respondent in his Revision Proceeding in Assessment No.TNGST 5861647 / 2003 - 04 and TNGST 5861647 / 2004-05 dated 30.06.2010 are liable to be set aside and one more opportunity may be given to the appellant to put forth his objections before the concerned authority. Therefore, we direct the appellant to deposit 25% of the disputed tax amount viz., Rs.1,07,145/- for the assessment year 2003-04 and Rs.1,30,500/- for the assessment year 2004-05 and submit his objections along with a copy of this order to the concerned authority within a period of fifteen days from the date of receipt of a copy of this order. In that event, the Authority is directed to consider and dispose of his objections, after affording an opportunity to him, on merits and in accordance with law, within a period of six weeks thereafter. 6.In the result, the order passed by the first respondent in his Revision Proceedings in Assessment No.TNGST 5861647 / 2003 - 04 and TNGST 5861647 / 2004-05 dated 30.06.2010 is set aside and the order of the learned Single Judge dated 29.04.2011 in W.P.(MD)Nos.60 and 61 of 2011 is modified to the extent indicated above. These Writ Appeals are ordered accordingly However, there will be no order as to costs. Consequently, the connected M.P.(MD)Nos.1 and 1 of 2011 are closed. Sd/- Assistant Registrar (CO) / TRUE COPY / Sub Assistant Registrar To: 1.The Commercial Tax Officer, Kovilpatty - 1, Assessment Circle, Kovilpatty - 628 501, Tuticorin District. 2.The State Chief Information Commissioner, The Kamadhenu Co-operative Supermarket Building, 1st Floor, Teynampet (Near Vanavil),Old No.273,New No.378,Anna Salai,Chennai-600 018. +2CC to The Special Government Pleader. Sr.Nos.18482 & 18483. +1CC to M/s.A.S.Mujibur Rahman, Advocate. SR.No.18446. RP/29.06.11/2P/6C.WA(MD)Nos.543 and 544 of 2011 and MP(MD)Nos.1 and 1 / 2011 https://hcservices.ecourts.gov.in/hcservices/