IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 19.06.2009 CORAM : THE HONOURABLE MR.JUSTICE F.M.IBBRAHIM KALIFULLA and THE HONOURABLE MR.JUSTICE B.RAJENDRAN Writ Petition No.27967 of 2004 and W.P.M.P.No.33987 of 2004 The State of Tamil Nadu rep. by the Deputy Commissioner (CT) Coimbatore Division, Coimbatore. .. Petitioner -vs- 1. Tvl.Raghupathy Spinners (P) Ltd., Kolarpatti, Pollachi (Taluk), Coimbatore District. 2. The Secretary, The Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Coimbatore. .. Respondents Petition filed under Article 226 of the Constitution of India praying for issue of Writ of Certiorari to call for the records on the files of the second respondent pertaining to the order dated 4.7.2002 made in CTSA.No.294 of 1999 and quash the same as illegal. For Petitioner : Mr.Haja Naziruddin Spl.G.P. (T) For Respondents : No appearance for R-1 J U D G M E N T (Delivered by F.M.IBRAHIM KALIFULLA, J.) This appeal is by the State challenging the order of the Sales Tax Appellate Tribunal dated 4.7.2002. https://hcservices.ecourts.gov.in/hcservices/ 2.The Assessing Authority, by invoking powers under Section 16 (1) of the Tamil Nadu General Sales Tax Act, 1959, revised the assessment for the assessment year 93-94 on the ground that in respect of consignment sales, the assessee only produced the duplicate copy of Form-F declarations. Aggrieved against the revised assessment made by the Assessing Authority, the respondent-assessee preferred an appeal before the Appellate Assistant Commissioner. Before the said appellate authority, the assessee produced the original Form-F declarations with reference to which the duplicates were earlier placed before the Assessing Authority. That apart, when the originals were produced before the first appellate authority, the Assessing Authority examined the originals and filed a verification report, which contained the following statement:- "The appellant has now filed original portion of Form-F declarations in the place of duplicate copy already filed which were verified by me found in order. The appellant also produced statement of accounts filed by the agents in other States which were also verified by me and found in order." Having regard to such a categoric statement reported by the Assessing Authority himself, the Appellate Assistant Commissioner allowed the appeal and set aside the revised assessment. Nevertheless, the Assessing Authority, for reasons best known to him, preferred an appeal against the order of the Appellate Assistant Commissioner before the Sales Tax Appellate Tribunal and the Tribunal, by the order impugned in this writ petition dated 4.7.2002 in CTSA No.294 of 1999, upheld the order of the Appellate Assistant Commissioner. 3.We heard Mr.Haja Naziruddin, learned Special Government Pleader (Taxes) for the petitioner. 4.Having regard to the concurrent findings of the Appellate Assistant Commissioner as well as that of Sales Tax Appellate Tribunal, which findings relating to the production of original Form- F declarations were based on the verification report of the Assessing Authority himself in having stated in uncontroverted terms that original portion of Form-F declarations produced by the assessee tallied with the duplicate Form-F declarations placed before him and that apart, the statement of accounts filed by the agents in their States were also found in order, it is too late in the day for the petitioner to have come forward with this writ petition challenging the said orders of the Appellate Assistant Commissioner as well as that of the Tribunal. We do not find any scope at all to interfere with the said orders. https://hcservices.ecourts.gov.in/hcservices/ 5.The writ petition, therefore, fails and the same is dismissed. No costs. Consequently, connected M.P. is closed. Sd/ Asst.Registrar /true copy/ Sub Asst.Registrar sra To The Secretary, The Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Coimbatore. 1 cc To The Government Pleader, SR.24733. W.P.No.27967 of 2004 SP(CO) RVL 29.06.2009 https://hcservices.ecourts.gov.in/hcservices/