1 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 27.01.2016 CORAM: THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM Review Application Nos.140 to 145 of 2010 in W.P.Nos.2965 to 2970 of 2010 & M.P.Nos.1 to 1 of 2010 in Review Application Nos.140 to 145 of 2010 in W.P.No.2965 to 2970 of 2010 Assistant Commissioner(CT), Trichy Road Assessment Circle, Coimbatore. ...Petitioner in all Rev.Applications Vs M/s.Stanes Motors(South India) Ltd, Coimbatore. ..Respondent in all Rev.Applications Prayer :- Review Applications are filed (i)to review the order dated 22.03.2010 in W.P.No.2965 of 2010( in Rev.Ap.140 of 2010). (ii)to review the order dated 22.03.2010 in W.P.No.2966 of 2010( in Rev.Ap.141 of 2010). (iii)to review the order dated 22.03.2010 in W.P.No.2967 of 2010( in Rev.Ap.142 of 2010). (iv)to review the order dated 22.03.2010 in W.P.No.2968 of 2010( in Rev.Ap.143 of 2010). (v)to review the order dated 22.03.2010 in W.P.No.2969 of 2010( in Rev.Ap.144 of 2010). (vi)to review the order dated 22.03.2010 in W.P.No.2970 of 2010(in 2 Rev.Ap.145 of 2010). For Petitioner (in all Rev.Applications) :Mr.S.Kanmani Annamalai, Additional Government Pleader. For Respondent(in all Rev.Applications) :Mr.B.Neduncheziyan O R D E R Heard Mr.S.Kanmani Annamalai, learned Additional Government Pleader appearing for the review petitioner and Mr.B.Neduncheziyan, learned counsel who accepts notice on behalf of the respondent. I have perused the documents available on record. 2. These Review Applications are filed by the Assessing Officer to review the order dated 22.03.2010 passed in W.P.Nos.2965 to 2970 of 2010. The above said writ petitions were disposed of by this Court, vide a common order, which reads as follows: Learned Additional Government Pleader appearing for the respondent fairly submits that the issue in the above writ petitions is covered by the decision of this Court rendered in WA.Nos.546 to 548 of 2006 dated 20.01.2010. 2. Recording the said submission, the 3 above writ petitions are disposed of with a direction to the respondents to refund the amount paid by the assessee for assessment years 1992-93, 1993-94, 1994-95, 1995-96, 1996-97 and 1997-98 in the light of the judgment of this Court in WA.Nos.546 to 548 of 2006 dated 20.01.2010 within a period of six weeks from the date of receipt of a copy of this order. 3. The respondent/assessee has filed Contempt Petitions alleging that refund claim has not been processed and refund was not granted to them till date. In the meanwhile, the Department has filed these review applications following the direction issued by this Court in the W.P.Nos.2965 to 2970 of 2010, by order dated 22.03.2010. 4. The learned Additional Government Pleader appearing for the Department submitted that in respect of another assessee, namely M/s.Escorts Limited, Chennai, which is the assessee on the file of the Commercial Tax Officer, Egmore-I Assessment Circle, similar writ petitions were filed in W.P.Nos.4811 to 4817 of 2010, praying for an identical relief as that of W.P.Nos.2965 to 2970 of 2010 and the Court had recorded the submission of the learned Additional Government Pleader that appeal is 4 pending before the Hon'ble Supreme Court against the decision of the Hon'ble Division Bench in Writ Appeal Nos.3201 to 3204 of 2004. The matter was seized of by the Hon'ble Supreme Court. Therefore, the above W.P. Nos.2965 to 2970 of 2010 were instantly disposed of on the same date i.e., on 22.03.2010 and liberty was granted to the said assessee to make a representation before the concerned Assessing Authority. 5. Thus, it is pointed out by this Court that while disposing of those writ petitions filed by M/s.Escorts Limited, Chennai, and taking note of the fact that SLP is pending against the decision in the Khivraj Motors Ltd., Vs. Assistant Commissioner(CT), this court did not issue any positive direction to effect refund. This Court never had the benefit of perusing the decision of the Hon'ble Division Bench in Writ Appeal Nos.546 to 548 of 2006 dated 20.01.2010. 6.Therefore, it cannot be strictly stated that the case is covered by the decision of the earlier Hon'ble Division Bench but factually the assessee has to argue afresh. But it has to be seen as to whether the decision of the Hon'ble Division Bench in the case of M/s.Coimbatore Auto Garage(P) Limited, can be made applicable to the facts and circumstances of their case. This exercise has not been done. 5 7. This Court is of the view that the writ petitions should be heard on merits with an opportunity to the Department to file their counter affidavit. Then only the Court will be able to go into the merits of the case and examine as to whether the decision on facts in the case of M/s.Coimbatore Auto Garage(P) Limited, could be made applicable to the respondent assessee case. This procedure alone will confirm to the principles of natural justice. 8. Therefore, this Court is inclined to interfere with the order passed in these writ petitions. Accordingly, the review applications are allowed. The order passed in W.P.Nos.2965 to 2970 of 2010 dated 22.03.2010 is set aside and the writ petitions are restored to the file of this Court to be heard and decided afresh. 9.In the result, the revision petitions are allowed. No costs. 27.01.2016 Index:Yes/No ; Internet:Yes/No dn T.S.SIVAGNANAM.J., 6 dn To M/s.Stanes Motors(South India) Ltd, Coimbatore. Review Application Nos.140 to 145 of 2010 in W.P.Nos.2965 to 2970 of 2010 & M.P.Nos.1 to 1 of 2010 in Review Application Nos.140 to 145 of 2010 in W.P.No.2965 to 2970 of 2010 27.01.2016