w w w . L a w y e r S e r v i c e s . i n



M/s. J.K. Constructions, Rep., by its Partner – A.P. Nandakumar, Vellore District v/s The Commercial Tax Officer, Gudiyatham (East), Vellore District & Another


Company & Directors' Information:- C & C CONSTRUCTIONS LIMITED [Active] CIN = L45201DL1996PLC080401

Company & Directors' Information:- U G CONSTRUCTIONS PRIVATE LIMITED [Active] CIN = U45400TN2010PTC074921

Company & Directors' Information:- I. B. COMMERCIAL PRIVATE LIMITED [Active] CIN = U70101MH2007PTC167888

Company & Directors' Information:- A G R CONSTRUCTIONS PRIVATE LIMITED [Active] CIN = U45200TG1997PTC028180

Company & Directors' Information:- N J R CONSTRUCTIONS PRIVATE LIMITED [Active] CIN = U45209TG2009PTC065101

Company & Directors' Information:- C P R CONSTRUCTIONS PRIVATE LIMITED [Active] CIN = U45200TG2008PTC057937

Company & Directors' Information:- R. M. COMMERCIAL PRIVATE LIMITED [Active] CIN = U51909WB2007PTC119841

Company & Directors' Information:- S T CONSTRUCTIONS PRIVATE LIMITED [Active] CIN = U45201DL2004PTC127181

Company & Directors' Information:- EAST INDIA COMMERCIAL CO LTD [Amalgamated] CIN = U51109WB1941PLC010409

Company & Directors' Information:- G L COMMERCIAL LIMITED [Active] CIN = U74130DL1985PLC020182

Company & Directors' Information:- A.P. CONSTRUCTIONS INDIA PRIVATE LIMITED [Active] CIN = U45200TN2008PTC067663

Company & Directors' Information:- J P G CONSTRUCTIONS PRIVATE LIMITED [Active] CIN = U45201DL2004PTC124763

Company & Directors' Information:- T. R. COMMERCIAL PRIVATE LIMITED [Active] CIN = U67120OR2008PTC010275

Company & Directors' Information:- B O CONSTRUCTIONS PRIVATE LIMITED [Active] CIN = U00000DL2000PTC103440

Company & Directors' Information:- V R G CONSTRUCTIONS PRIVATE LIMITED [Active] CIN = U45208TN2013PTC090378

Company & Directors' Information:- G N R CONSTRUCTIONS PRIVATE LIMITED [Strike Off] CIN = U70200KA2004PTC034839

Company & Directors' Information:- E C CONSTRUCTIONS PRIVATE LIMITED [Active] CIN = U45201DL1998PTC092928

Company & Directors' Information:- I P CONSTRUCTIONS PVT LTD [Active] CIN = U45201DL2005PTC141372

Company & Directors' Information:- H C COMMERCIAL LTD [Active] CIN = U72300WB1970PLC027736

Company & Directors' Information:- M B COMMERCIAL CO LTD [Active] CIN = L51909WB1960PLC024849

Company & Directors' Information:- M B COMMERCIAL CO LTD [Active] CIN = U51909WB1960PLC024849

Company & Directors' Information:- A R COMMERCIAL PRIVATE LIMITED [Active] CIN = U17210WB2011PTC170257

Company & Directors' Information:- A R R S CONSTRUCTIONS PRIVATE LIMITED [Active] CIN = U45202TZ2008PTC014926

Company & Directors' Information:- S K CONSTRUCTIONS LIMITED [Amalgamated] CIN = U45200DL1972PLC006224

Company & Directors' Information:- D N R CONSTRUCTIONS PRIVATE LIMITED [Active] CIN = U45200TG2011PTC074563

Company & Directors' Information:- V & G COMMERCIAL PRIVATE LIMITED [Active] CIN = U51909MH2011PTC213338

Company & Directors' Information:- D A P CONSTRUCTIONS PRIVATE LIMITED [Strike Off] CIN = U45201WB1997PTC086056

Company & Directors' Information:- H G COMMERCIAL PVT LTD [Active] CIN = U52190WB1991PTC050743

Company & Directors' Information:- M R CONSTRUCTIONS PVT LTD [Active] CIN = U45202WB1987PTC041958

Company & Directors' Information:- S B P COMMERCIAL PVT LTD [Active] CIN = U51101AS1996PTC004692

Company & Directors' Information:- R K COMMERCIAL LTD [Active] CIN = L65993WB1982PLC035298

Company & Directors' Information:- L R COMMERCIAL PVT LTD [Active] CIN = U70102WB1995PTC073665

Company & Directors' Information:- E AND A CONSTRUCTIONS PRIVATE LIMITED [Active] CIN = U45200TG2007PTC052569

Company & Directors' Information:- J N C CONSTRUCTIONS PRIVATE LIMITED [Active] CIN = U74899DL1998PTC093071

Company & Directors' Information:- P R D CONSTRUCTIONS PRIVATE LIMITED [Strike Off] CIN = U45201DL2005PTC132422

Company & Directors' Information:- J K COMMERCIAL CORPN LTD [Strike Off] CIN = U65923UP1943PLC001188

Company & Directors' Information:- R A CONSTRUCTIONS PRIVATE LIMITED [Active] CIN = U74120DL1999PTC101132

Company & Directors' Information:- S V P CONSTRUCTIONS PRIVATE LIMITED [Active] CIN = U15100KA2013PTC072347

Company & Directors' Information:- V G V CONSTRUCTIONS PRIVATE LIMITED [Strike Off] CIN = U45201TZ2003PTC010825

Company & Directors' Information:- C K CONSTRUCTIONS INDIA PRIVATE LIMITED [Active] CIN = U45309DL2021PTC382589

Company & Directors' Information:- M M K COMMERCIAL PRIVATE LIMITED [Active] CIN = U27100WB2008PTC128229

Company & Directors' Information:- C L S CONSTRUCTIONS PRIVATE LIMITED [Active] CIN = U74899DL1995PTC074067

Company & Directors' Information:- M G B COMMERCIAL PVT LTD [Amalgamated] CIN = U74950WB1993PTC060732

Company & Directors' Information:- R M CONSTRUCTIONS PRIVATE LIMITED [Active] CIN = U45201DL2005PTC136640

Company & Directors' Information:- V A M COMMERCIAL CO LTD [Active] CIN = U51909WB1983PLC036163

Company & Directors' Information:- EAST INDIA CORPORATION LIMITED [Active] CIN = U61100TN1942PLC000704

Company & Directors' Information:- R K CONSTRUCTIONS (INDIA) PRIVATE LIMITED [Active] CIN = U45400UP2009PTC039089

Company & Directors' Information:- R C COMMERCIAL PRIVATE LIMITED [Active] CIN = U67120UP1992PTC014057

Company & Directors' Information:- H M R CONSTRUCTIONS PRIVATE LIMITED [Active] CIN = U27209WB1944PTC011901

Company & Directors' Information:- D G COMMERCIAL PRIVATE LIMITED [Converted to LLP] CIN = U52100AS2007PTC008457

Company & Directors' Information:- H A M CONSTRUCTIONS PRIVATE LIMITED [Active] CIN = U45201DL2005PTC140214

Company & Directors' Information:- B M R C CONSTRUCTIONS PRIVATE LIMITED [Active] CIN = U45201DL2004PTC126958

Company & Directors' Information:- A V A CONSTRUCTIONS PRIVATE LIMITED [Active] CIN = U45200DL2006PTC154123

Company & Directors' Information:- N B CONSTRUCTIONS PRIVATE LIMITED [Active] CIN = U70109DL2006PTC153179

Company & Directors' Information:- V P V CONSTRUCTIONS PRIVATE LIMITED [Strike Off] CIN = U45202TZ2002PTC010021

Company & Directors' Information:- J B COMMERCIAL CO PVT LTD [Active] CIN = U51909WB1980PTC033099

Company & Directors' Information:- V & S COMMERCIAL PVT LTD [Active] CIN = U51909CT2006PTC001660

Company & Directors' Information:- EAST COMMERCIAL P LTD. [Active] CIN = U51227WB1990PTC050263

Company & Directors' Information:- A-Z COMMERCIAL PRIVATE LIMITED [Active] CIN = U51109DL1993PTC053697

Company & Directors' Information:- G N M COMMERCIAL PVT LTD [Active] CIN = U51909WB1996PTC080365

Company & Directors' Information:- P J COMMERCIAL PRIVATE LIMITED [Strike Off] CIN = U52190WB2009PTC140508

Company & Directors' Information:- P K CONSTRUCTIONS PRIVATE LIMITED [Active] CIN = U45202WB1990PTC048623

Company & Directors' Information:- P M COMMERCIAL CO LTD [Active] CIN = U51909WB1982PLC035383

Company & Directors' Information:- J M COMMERCIAL & CO LTD [Converted to LLP] CIN = U67120DL1982PLC242476

Company & Directors' Information:- S P COMMERCIAL CO LTD [Strike Off] CIN = U45201WB1982PLC035237

Company & Directors' Information:- D B S CONSTRUCTIONS PRIVATE LIMITED [Active] CIN = U45201BR1990PTC003954

Company & Directors' Information:- P R P CONSTRUCTIONS PRIVATE LIMITED [Strike Off] CIN = U45201TN1995PTC032833

Company & Directors' Information:- B B COMMERCIAL LTD [Active] CIN = L51909WB1980PLC033130

Company & Directors' Information:- T T COMMERCIAL CO PVT LTD [Active] CIN = U70101WB1995PTC075032

Company & Directors' Information:- N S CONSTRUCTIONS (INDIA) LIMITED [Active] CIN = U70101DL1997PLC088867

Company & Directors' Information:- B B CONSTRUCTIONS LTD [Active] CIN = U70101WB1988PLC045084

Company & Directors' Information:- W & F COMMERCIAL PRIVATE LIMITED [Active] CIN = U51909WB2004PTC098442

Company & Directors' Information:- S V P CONSTRUCTIONS PRIVATE LIMITED [Active] CIN = U45203KA2013PTC072347

Company & Directors' Information:- S. C. CONSTRUCTIONS PRIVATE LIMITED [Active] CIN = U45400AS2012PTC010876

Company & Directors' Information:- K & R CONSTRUCTIONS PRIVATE LIMITED [Active] CIN = U45201AS2011PTC010822

Company & Directors' Information:- M CONSTRUCTIONS PRIVATE LIMITED [Active] CIN = U45200MH2004PTC148776

Company & Directors' Information:- V Y CONSTRUCTIONS PRIVATE LIMITED [Active] CIN = U45201UP2014PTC062964

Company & Directors' Information:- G V B CONSTRUCTIONS PRIVATE LIMITED [Active] CIN = U70100TG1998PTC028935

Company & Directors' Information:- P K D CONSTRUCTIONS PVT LTD [Strike Off] CIN = U74999WB1980PTC032820

Company & Directors' Information:- N P P COMMERCIAL PRIVATE LIMITED [Active] CIN = U51909DL2004PTC127585

Company & Directors' Information:- H K P CONSTRUCTIONS PRIVATE LIMITED [Strike Off] CIN = U45202OR2001PTC006458

Company & Directors' Information:- G S S CONSTRUCTIONS PRIVATE LIMITED [Active] CIN = U45201TZ1992PTC003665

Company & Directors' Information:- A. T. COMMERCIAL PRIVATE LIMITED [Active] CIN = U51909WB2008PTC127621

Company & Directors' Information:- U S COMMERCIAL PVT LTD [Active] CIN = U51502WB1992PTC057239

Company & Directors' Information:- C AND M CONSTRUCTIONS PRIVATE LIMITED [Active] CIN = U45201DL2004PTC130723

Company & Directors' Information:- A G P CONSTRUCTIONS COMPANY PRIVATE LIMITED [Active] CIN = U45201AN2006PTC000078

Company & Directors' Information:- S I A CONSTRUCTIONS PVT LTD [Active] CIN = U45202WB1993PTC061189

Company & Directors' Information:- P H CONSTRUCTIONS PRIVATE LIMITED [Under Process of Striking Off] CIN = U45201DL2004PTC125388

Company & Directors' Information:- A D COMMERCIAL INDIA PRIVATE LIMITED [Active] CIN = U51109AS1999PTC005668

Company & Directors' Information:- I D COMMERCIAL PRIVATE LIMITED [Active] CIN = U51109WB1980PTC032739

Company & Directors' Information:- G G CONSTRUCTIONS PRIVATE LIMITED [Active] CIN = U74899DL1987PTC028772

Company & Directors' Information:- N S V CONSTRUCTIONS PRIVATE LIMITED [Converted to LLP and Dissolved] CIN = U70101WB1997PTC084753

Company & Directors' Information:- A T C (EAST INDIA) PRIVATE LIMITED [Active] CIN = U63090MH2000PTC126349

Company & Directors' Information:- S M C CONSTRUCTIONS PRIVATE LIMITED [Active] CIN = U45201MH2000PTC123619

Company & Directors' Information:- T AND P CONSTRUCTIONS PRIVATE LIMITED [Active] CIN = U45309PN2020PTC191603

Company & Directors' Information:- S G COMMERCIAL CO PVT LTD [Strike Off] CIN = U15312WB1955PTC022120

Company & Directors' Information:- R K CONSTRUCTIONS PVT LTD [Strike Off] CIN = U24248UP1984PTC006613

Company & Directors' Information:- H V CONSTRUCTIONS PRIVATE LIMITED [Active] CIN = U45400MH2008PTC183930

Company & Directors' Information:- K M S CONSTRUCTIONS PVT LTD [Active] CIN = U26931TG1983PTC004119

Company & Directors' Information:- M S R CONSTRUCTIONS PRIVATE LIMITED [Active] CIN = U45201TG2000PTC035352

Company & Directors' Information:- K P C CONSTRUCTIONS PRIVATE LIMITED [Strike Off] CIN = U45204DL2012PTC233771

Company & Directors' Information:- A G M CONSTRUCTIONS PRIVATE LIMITED [Strike Off] CIN = U45202KL2002PTC015340

Company & Directors' Information:- A & M COMMERCIAL PRIVATE LIMITED [Active] CIN = U72900DL2000PTC106023

Company & Directors' Information:- S P N COMMERCIAL PRIVATE LIMITED [Active] CIN = U52390WB2010PTC140826

Company & Directors' Information:- A N CONSTRUCTIONS PRIVATE LIMITED [Active] CIN = U45400UP2008PTC035171

Company & Directors' Information:- J. D. COMMERCIAL PRIVATE LIMITED [Active] CIN = U72200DL2009PTC188147

Company & Directors' Information:- J. D. COMMERCIAL PRIVATE LIMITED [Active] CIN = U34100DL2009PTC188147

Company & Directors' Information:- B E & I COMMERCIAL PVT LTD [Active] CIN = U24231WB1986PTC040618

Company & Directors' Information:- D N CONSTRUCTIONS PVT LTD [Active] CIN = U45203AS1983PTC002024

Company & Directors' Information:- B COMMERCIAL PRIVATE LIMITED [Strike Off] CIN = U60230OR2011PTC014188

Company & Directors' Information:- M G COMMERCIAL PVT LTD [Active] CIN = U51109WB1960PTC024564

Company & Directors' Information:- P S V CONSTRUCTIONS PRIVATE LIMITED [Active] CIN = U45209TG2009PTC064768

Company & Directors' Information:- K B C CONSTRUCTIONS LIMITED [Strike Off] CIN = U45209CH2011PLC032890

Company & Directors' Information:- K P COMMERCIAL PRIVATE LIMITED [Active] CIN = U72200GJ1999PTC036317

Company & Directors' Information:- T T S CONSTRUCTIONS PRIVATE LIMITED [Active] CIN = U45403KL2020PTC064299

Company & Directors' Information:- V B R CONSTRUCTIONS PRIVATE LIMITED [Strike Off] CIN = U45200TG1997PTC027406

Company & Directors' Information:- M R Y CONSTRUCTIONS PRIVATE LIMITED [Active] CIN = U45400DL2008PTC172953

Company & Directors' Information:- V S CONSTRUCTIONS PRIVATE LIMITED [Active] CIN = U45201KA1980PTC003939

Company & Directors' Information:- J B CONSTRUCTIONS LTD [Strike Off] CIN = U45201WB1981PLC034263

Company & Directors' Information:- B S COMMERCIAL COMPANY PVT LTD [Strike Off] CIN = U70101WB1985PTC038889

Company & Directors' Information:- A S COMMERCIAL PVT LTD [Active] CIN = U51909WB1989PTC047016

Company & Directors' Information:- S D R CONSTRUCTIONS PRIVATE LIMITED [Strike Off] CIN = U45201OR2010PTC012083

Company & Directors' Information:- M. G. B. CONSTRUCTIONS PRIVATE LIMITED [Under Process of Striking Off] CIN = U45400DL2015PTC281859

Company & Directors' Information:- V N CONSTRUCTIONS (INDIA) PRIVATE LIMITED [Active] CIN = U45200KA2015PTC083425

Company & Directors' Information:- R D S CONSTRUCTIONS PRIVATE LIMITED [Active] CIN = U45202PN2001PTC016041

Company & Directors' Information:- S N H P COMMERCIAL PRIVATE LIMITED [Active] CIN = U51109WB2005PTC101704

Company & Directors' Information:- H M COMMERCIAL PRIVATE LIMITED [Strike Off] CIN = U52599WB2007PTC112975

Company & Directors' Information:- S. V. COMMERCIAL PRIVATE LIMITED [Active] CIN = U51909WB2010PTC145115

Company & Directors' Information:- T R CONSTRUCTIONS PRIVATE LIMITED [Active] CIN = U45400DL2007PTC161605

Company & Directors' Information:- J B J CONSTRUCTIONS PRIVATE LIMITED [Active] CIN = U45201DL2004PTC130303

Company & Directors' Information:- A I B CONSTRUCTIONS PRIVATE LIMITED [Active] CIN = U45309KA2021PTC146378

Company & Directors' Information:- A AND V CONSTRUCTIONS PVT LTD [Strike Off] CIN = U65992TG1987PTC007890

Company & Directors' Information:- M R G CONSTRUCTIONS PVT LTD [Strike Off] CIN = U45201MP1994PTC008620

Company & Directors' Information:- P D R CONSTRUCTIONS PRIVATE LIMITED [Strike Off] CIN = U72100KA1986PTC007383

Company & Directors' Information:- A P CONSTRUCTIONS PVT LTD [Strike Off] CIN = U74210WB1979PTC032397

Company & Directors' Information:- J N D CONSTRUCTIONS PRIVATE LIMITED [Strike Off] CIN = U45201DL1997PTC088802

Company & Directors' Information:- P. R. CONSTRUCTIONS PVT LTD [Strike Off] CIN = U45202MP1982PTC002078

Company & Directors' Information:- M AND M CONSTRUCTIONS PRIVATE LIMITED [Strike Off] CIN = U45201DL1992PTC051503

Company & Directors' Information:- J AND T CONSTRUCTIONS PRIVATE LIMITED [Strike Off] CIN = U45200TG1999PTC031067

Company & Directors' Information:- CONSTRUCTIONS CO OF INDIA PRIVATE LIMITED [Strike Off] CIN = U29248UP1946PTC001471

Company & Directors' Information:- K S CONSTRUCTIONS PRIVATE LIMITED [Strike Off] CIN = U29248UP1982PTC005640

Company & Directors' Information:- J. P. CONSTRUCTIONS PRIVATE LIMITED [Under Process of Striking Off] CIN = U45202CT2007PTC020304

Company & Directors' Information:- S R COMMERCIAL PVT LTD [Active] CIN = U27209WB1987PTC041901

Company & Directors' Information:- I M CONSTRUCTIONS PRIVATE LIMITED [Active] CIN = U45201DL2003PTC122889

Company & Directors' Information:- J V R INDIA CONSTRUCTIONS PRIVATE LIMITED [Strike Off] CIN = U45201DL2004PTC129898

Company & Directors' Information:- S J M CONSTRUCTIONS PRIVATE LIMITED [Strike Off] CIN = U70101KA1997PTC023146

Company & Directors' Information:- L S CONSTRUCTIONS INDIA PRIVATE LIMITED [Active] CIN = U45202KA2012PTC063895

Company & Directors' Information:- G R COMMERCIAL PRIVATE LIMITED [Active] CIN = U74899DL2000PTC108839

Company & Directors' Information:- S W E COMMERCIAL PVT LTD [Active] CIN = U51909WB1987PTC042129

Company & Directors' Information:- G D CONSTRUCTIONS PVT LTD [Strike Off] CIN = U45201WB1985PTC039687

Company & Directors' Information:- B G CONSTRUCTIONS PVT LTD [Active] CIN = U70109WB1989PTC046859

Company & Directors' Information:- J & J CONSTRUCTIONS PVT LTD [Not available for efiling] CIN = U70109WB1991PTC052664

Company & Directors' Information:- M C CONSTRUCTIONS PVT LTD [Strike Off] CIN = U70101WB1985PTC039150

Company & Directors' Information:- N C CONSTRUCTIONS PVT LTD [Strike Off] CIN = U70101WB1987PTC042382

Company & Directors' Information:- M R B CONSTRUCTIONS PRIVATE LIMITED [Active] CIN = U45201CH1995PTC017071

Company & Directors' Information:- B A CONSTRUCTIONS PRIVATE LIMITED [Active] CIN = U45201PB2002PTC024960

Company & Directors' Information:- B AND W CONSTRUCTIONS PRIVATE LIMITED [Strike Off] CIN = U17291DL2007PTC170930

Company & Directors' Information:- A S D CONSTRUCTIONS PRIVATE LIMITED [Strike Off] CIN = U45201DL2004PTC125030

Company & Directors' Information:- P K CONSTRUCTIONS PVT LTD [Strike Off] CIN = U45200AP1987PTC008025

Company & Directors' Information:- G K CONSTRUCTIONS PVT LTD [Strike Off] CIN = U45201AS1988PTC003035

Company & Directors' Information:- H H CONSTRUCTIONS PRIVATE LIMITED [Active] CIN = U45200MH1980PTC022610

Company & Directors' Information:- S D C CONSTRUCTIONS PRIVATE LIMITED [Active] CIN = U45209AP2011PTC074468

Company & Directors' Information:- C J CONSTRUCTIONS PRIVATE LIMITED [Active] CIN = U70101DL1996PTC082457

Company & Directors' Information:- R R CONSTRUCTIONS PVT LTD [Strike Off] CIN = U74210OR1989PTC002234

Company & Directors' Information:- N D F C CONSTRUCTIONS PRIVATE LIMITED [Strike Off] CIN = U45201MH2004PTC144493

Company & Directors' Information:- J H CONSTRUCTIONS PRIVATE LIMITED [Active] CIN = U45200MH1998PTC115057

Company & Directors' Information:- S. CONSTRUCTIONS PRIVATE LIMITED [Strike Off] CIN = U70101MH2003PTC139538

Company & Directors' Information:- L D F CONSTRUCTIONS PRIVATE LIMITED [Active] CIN = U45400UP2009PTC037275

Company & Directors' Information:- K P N R CONSTRUCTIONS PRIVATE LIMITED [Active] CIN = U45200TG2014PTC092096

Company & Directors' Information:- J D CONSTRUCTIONS (INDIA) PRIVATE LIMITED [Active] CIN = U45209TG2010PTC071441

Company & Directors' Information:- R . C . S . CONSTRUCTIONS PRIVATE LIMITED [Active] CIN = U36911UP1999PTC024964

Company & Directors' Information:- U R CONSTRUCTIONS PRIVATE LIMITED [Active] CIN = U45400WB2007PTC120032

Company & Directors' Information:- H M K CONSTRUCTIONS PRIVATE LIMITED [Strike Off] CIN = U45400WB2012PTC184485

Company & Directors' Information:- T J COMMERCIAL PRIVATE LIMITED [Strike Off] CIN = U51434WB2001PTC093979

Company & Directors' Information:- O P B K CONSTRUCTIONS PRIVATE LIMITED [Active] CIN = U74899DL1992PTC047760

Company & Directors' Information:- AP INDIA PRIVATE LIMITED [Active] CIN = U51909DL2013PTC250218

Company & Directors' Information:- A S J COMMERCIAL PRIVATE LIMITED [Active] CIN = U15497DL2012PTC230407

Company & Directors' Information:- G A CONSTRUCTIONS PRIVATE LIMITED [Strike Off] CIN = U74899DL2001PTC109333

Company & Directors' Information:- A J N CONSTRUCTIONS PRIVATE LIMITED [Strike Off] CIN = U74899DL2005PTC142336

Company & Directors' Information:- J. N. CONSTRUCTIONS PRIVATE LIMITED [Strike Off] CIN = U45200BR2011PTC017019

Company & Directors' Information:- J. L. CONSTRUCTIONS PRIVATE LIMITED [Active] CIN = U45500AP2016PTC104385

Company & Directors' Information:- U E CONSTRUCTIONS PRIVATE LIMITED [Strike Off] CIN = U45201KA2002PTC030635

Company & Directors' Information:- P K C COMMERCIAL INDIA LIMITED [Active] CIN = U00800BR1995PLC006542

Company & Directors' Information:- U D CONSTRUCTIONS PRIVATE LIMITED [Strike Off] CIN = U45201OR1990PTC002649

Company & Directors' Information:- C & A CONSTRUCTIONS PRIVATE LIMITED [Strike Off] CIN = U45201TN1989PTC017300

Company & Directors' Information:- R S S CONSTRUCTIONS (INDIA) PRIVATE LIMITED [Strike Off] CIN = U45202JH1990PTC003927

Company & Directors' Information:- P AND P CONSTRUCTIONS PVT LTD [Strike Off] CIN = U45200TG1992PTC015113

Company & Directors' Information:- I. A. CONSTRUCTIONS PRIVATE LIMITED [Strike Off] CIN = U70100TG1998PTC029569

Company & Directors' Information:- S B COMMERCIAL PVT LTD [Strike Off] CIN = U99999MH1982PTC028334

Company & Directors' Information:- B J CONSTRUCTIONS PRIVATE LIMITED [Strike Off] CIN = U45200MH1972PTC015731

Company & Directors' Information:- S A K CONSTRUCTIONS (INDIA) PRIVATE LIMITED [Strike Off] CIN = U45400TG2007PTC055386

Company & Directors' Information:- L & I CONSTRUCTIONS PRIVATE LIMITED [Strike Off] CIN = U45201UR2006PTC032334

Company & Directors' Information:- A.T. CONSTRUCTIONS PRIVATE LIMITED [Strike Off] CIN = U45201UP1990PTC011951

Company & Directors' Information:- P B R CONSTRUCTIONS PRIVATE LIMITED [Strike Off] CIN = U45201AP1998PTC028800

Company & Directors' Information:- I R CONSTRUCTIONS PRIVATE LIMITED [Active] CIN = U45201DL1996PTC084160

Company & Directors' Information:- M A M CONSTRUCTIONS PRIVATE LIMITED [Strike Off] CIN = U45201TZ2003PTC010667

Company & Directors' Information:- P P COMMERCIAL PVT LTD [Strike Off] CIN = U51909WB1986PTC041237

Company & Directors' Information:- V. M. R. CONSTRUCTIONS PRIVATE LIMITED [Strike Off] CIN = U45202AP1996PTC023724

Company & Directors' Information:- Y P S CONSTRUCTIONS PVT LTD [Strike Off] CIN = U45201CH1993PTC013953

Company & Directors' Information:- A. W. CONSTRUCTIONS PRIVATE LIMITED [Active] CIN = U45200MP2009PTC022110

Company & Directors' Information:- S B R CONSTRUCTIONS PVT LTD [Active] CIN = U70100MH1982PTC027337

Company & Directors' Information:- G V K CONSTRUCTIONS P LTD [Strike Off] CIN = U45201TN1985PTC011867

Company & Directors' Information:- G T CONSTRUCTIONS PRIVATE LIMITED [Strike Off] CIN = U51101UP1980PTC004982

Company & Directors' Information:- I. N. CONSTRUCTIONS PRIVATE LIMITED [Active] CIN = U45400JK2013PTC003931

Company & Directors' Information:- B. R. B. CONSTRUCTIONS PRIVATE LIMITED [Active] CIN = U74899DL1990PTC039632

Company & Directors' Information:- B V COMMERCIAL PVT LTD [Active] CIN = U51109WB2006PTC108218

Company & Directors' Information:- D S COMMERCIAL PVT LTD [Strike Off] CIN = U26101WB1958PTC023936

Company & Directors' Information:- S R M COMMERCIAL PRIVATE LIMITED [Active] CIN = U51909WB2009PTC137093

Company & Directors' Information:- N. M. CONSTRUCTIONS PRIVATE LIMITED [Strike Off] CIN = U74899DL1995PTC067227

Company & Directors' Information:- B N CONSTRUCTIONS PVT LTD [Strike Off] CIN = U45201OR1981PTC001015

Company & Directors' Information:- D F CONSTRUCTIONS PVT LTD [Strike Off] CIN = U45201CH1991PTC011820

Company & Directors' Information:- J AND J CONSTRUCTIONS PVT LTD [Strike Off] CIN = U45201KL1980PTC003192

Company & Directors' Information:- EAST CONSTRUCTIONS PRIVATE LIMITED [Strike Off] CIN = U70109DL1990PTC039961

Company & Directors' Information:- L AND S CONSTRUCTIONS PRIVATE LIMITED [Active] CIN = U45400PB2009PTC032554

Company & Directors' Information:- M T M CONSTRUCTIONS PRIVATE LIMITED [Strike Off] CIN = U45201TZ2005PTC011626

Company & Directors' Information:- I S K CONSTRUCTIONS PRIVATE LIMITED [Strike Off] CIN = U45202TN2006PTC059103

Company & Directors' Information:- K R V CONSTRUCTIONS PRIVATE LIMITED [Active] CIN = U45400TN2010PTC075836

Company & Directors' Information:- R S I CONSTRUCTIONS PRIVATE LIMITED [Strike Off] CIN = U45400TN2010PTC078562

Company & Directors' Information:- D & Y CONSTRUCTIONS PRIVATE LIMITED [Active] CIN = U45200PN2009PTC134889

Company & Directors' Information:- K & Y CONSTRUCTIONS PRIVATE LIMITED [Strike Off] CIN = U45200PN2014PTC150194

Company & Directors' Information:- L. K. M. CONSTRUCTIONS PRIVATE LIMITED [Active] CIN = U45201MH2006PTC164835

Company & Directors' Information:- K & H CONSTRUCTIONS PRIVATE LIMITED [Active] CIN = U45400MH2011PTC218327

Company & Directors' Information:- J J K CONSTRUCTIONS PRIVATE LIMITED [Active] CIN = U45400MH2013PTC244977

Company & Directors' Information:- M K CONSTRUCTIONS PRIVATE LIMITED [Strike Off] CIN = U45200MH2000PTC127425

Company & Directors' Information:- H T COMMERCIAL PRIVATE LIMITED [Active] CIN = U51109MH2010PTC209413

Company & Directors' Information:- S R R CONSTRUCTIONS PVT LTD [Active] CIN = U45202MH1982PTC027359

Company & Directors' Information:- 4 F CONSTRUCTIONS PRIVATE LIMITED [Strike Off] CIN = U45400TG2012PTC081501

Company & Directors' Information:- N N C CONSTRUCTIONS PRIVATE LIMITED [Under Process of Striking Off] CIN = U45400TG2015PTC099840

Company & Directors' Information:- J S J CONSTRUCTIONS PRIVATE LIMITED [Active] CIN = U74900TN2016PTC103860

Company & Directors' Information:- Q AND Q CONSTRUCTIONS PRIVATE LIMITED [Strike Off] CIN = U45200TG2004PTC043373

Company & Directors' Information:- V M N R CONSTRUCTIONS PRIVATE LIMITED [Active] CIN = U45209TG2013PTC087032

Company & Directors' Information:- B C COMMERCIAL CO PVT LTD [Active] CIN = U51109WB1987PTC043138

Company & Directors' Information:- K B J COMMERCIAL COMPANY PVT LTD [Strike Off] CIN = U51109WB1991PTC051045

Company & Directors' Information:- M V COMMERCIAL PRIVATE LIMITED [Active] CIN = U18101WB2010PTC150651

Company & Directors' Information:- S I CONSTRUCTIONS PRIVATE LIMITED [Strike Off] CIN = U45209CH2014PTC035188

Company & Directors' Information:- R S A CONSTRUCTIONS PRIVATE LIMITED [Strike Off] CIN = U45400DL2009PTC193200

Company & Directors' Information:- B B R L CONSTRUCTIONS PRIVATE LIMITED [Strike Off] CIN = U45400DL2011PTC217588

Company & Directors' Information:- M AND R CONSTRUCTIONS PRIVATE LIMITED [Strike Off] CIN = U45400DL2012PTC243738

Company & Directors' Information:- A M T CONSTRUCTIONS PRIVATE LIMITED [Strike Off] CIN = U45400DL2014PTC268935

Company & Directors' Information:- K. D. CONSTRUCTIONS PRIVATE LIMITED [Active] CIN = U74120DL2009PTC190268

Company & Directors' Information:- G T B CONSTRUCTIONS PRIVATE LIMITED [Strike Off] CIN = U70100DL2009PTC193204

Company & Directors' Information:- G N D CONSTRUCTIONS PRIVATE LIMITED [Strike Off] CIN = U70100DL2009PTC193472

Company & Directors' Information:- R P T CONSTRUCTIONS PRIVATE LIMITED [Active] CIN = U45200AP2007PTC055960

Company & Directors' Information:- M N R CONSTRUCTIONS PRIVATE LIMITED [Active] CIN = U45200AP2014PTC094893

Company & Directors' Information:- C B N CONSTRUCTIONS PRIVATE LIMITED [Strike Off] CIN = U45400HR2010PTC040454

Company & Directors' Information:- Y & M CONSTRUCTIONS PRIVATE LIMITED [Strike Off] CIN = U45400HR2011PTC044664

Company & Directors' Information:- M P K CONSTRUCTIONS PRIVATE LIMITED [Under Process of Striking Off] CIN = U45201KA2001PTC029100

Company & Directors' Information:- H K G N CONSTRUCTIONS PRIVATE LIMITED [Active] CIN = U74210KA2003PTC032055

Company & Directors' Information:- M Y S CONSTRUCTIONS PVT LTD [Active] CIN = U45201KL1995PTC008623

Company & Directors' Information:- N K COMMERCIAL PRIVATE LIMITED [Active] CIN = U74999DL2020PTC370258

Company & Directors' Information:- R B CONSTRUCTIONS PRIVATE LIMITED [Strike Off] CIN = U70102AP1989PTC010527

Company & Directors' Information:- A G S COMMERCIAL PVT LTD [Strike Off] CIN = U45400WB1990PTC050079

Company & Directors' Information:- A P N CONSTRUCTIONS PRIVATE LIMITED [Strike Off] CIN = U45201HP1995PTC017344

Company & Directors' Information:- U B COMMERCIAL PVT LTD [Strike Off] CIN = U51229WB1996PTC077559

Company & Directors' Information:- M T J CONSTRUCTIONS PRIVATE LIMITED [Strike Off] CIN = U45201KA1991PTC011684

Company & Directors' Information:- V N V CONSTRUCTIONS PRIVATE LIMITED [Strike Off] CIN = U70101DL1992PTC050037

Company & Directors' Information:- U AND I CONSTRUCTIONS PRIVATE LIMITED [Strike Off] CIN = U99999MH2000PTC129703

Company & Directors' Information:- H B CONSTRUCTIONS PRIVATE LIMITED [Strike Off] CIN = U70100MH1974PTC017866

Company & Directors' Information:- D B CONSTRUCTIONS PRIVATE LIMITED [Strike Off] CIN = U45200TG2007PTC053917

Company & Directors' Information:- T V L S CONSTRUCTIONS PRIVATE LIMITED [Strike Off] CIN = U45200TG2008PTC057723

Company & Directors' Information:- N N CONSTRUCTIONS PRIVATE LIMITED [Strike Off] CIN = U45201TG2006PTC050240

Company & Directors' Information:- R S CONSTRUCTIONS PVT LTD [Strike Off] CIN = U45201CT1983PTC002128

Company & Directors' Information:- A R H CONSTRUCTIONS PRIVATE LIMITED [Strike Off] CIN = U45200DL2006PTC155870

Company & Directors' Information:- E M CONSTRUCTIONS PRIVATE LIMITED [Strike Off] CIN = U45200DL2008PTC185365

Company & Directors' Information:- K V S CONSTRUCTIONS PVT LTD [Strike Off] CIN = U45201RJ1983PTC002720

Company & Directors' Information:- COMMERCIAL CORPORATION LIMITED [Dissolved] CIN = U99999MH1912PTC000353

Company & Directors' Information:- COMMERCIAL INDIA LIMITED [Under Liquidation] CIN = U99999MH1937PTC002591

Company & Directors' Information:- COMMERCIAL COMPANY OF INDIA LIMITED [Dissolved] CIN = U99999MH1941PTC003335

    W.P. Nos. 6883 & 6884 of 2016 & W.M.P. Nos. 6115, 6117 & 6116, 6118 of 2016

    Decided On, 08 April 2021

    At, High Court of Judicature at Madras

    By, THE HONOURABLE MR. JUSTICE S.M. SUBRAMANIAM

    For the Petitioner: S. Rajasekar, Advocate. For the Respondents: R. Swarnavel, Government Advocate (Tax).



Judgment Text

(Prayer: Petition under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari to call for the records on the file of the 1st respondent made in TIN No.33364244177/2011-12 dated 29.01.2016, quash the same which is contrary to the provisions of TNVAT Act, 2006.)1. The impugned order, passed by the first respondent dated 29.01.2016, is sought to be quashed in this writ petition.2. The learned counsel for the petitioner mainly contended that the Appellate Deputy Commissioner (CT), Vellore passed an order on 30.04.2015 allowing the claim of the petitioner. In this regard, the Appellate Deputy Commissioner made a finding, which reads as follows:-€œI find from the nature of work explained above majority of the work done by the appellants involve major labour work and therefore transfer of material in these works for Rs.25,63,16,974/- [Rs.11,83,67,222/- + 11,10,56,875/- + 2,68,92,877/-] cannot be at the rate of 70% as adopted by the Assessing Officer. The inspecting officers though pointed out some defects, these defects do not indicate any purchase suppression. Also at the time of hearing, the Authorised Representative argued that there was no suppression of purchases during inspection or through any other source for initiating revision. Relying on the decision rendered in the case of Lucknow Skin Co. vs. State of Uttar Pradesh reported in 108 STC 569 and C.Sathiraju & Sons vs. State of Andhra Pradesh reported in 111 STC 703, he contended that revision is not sustainable.In view of the discussion above and in view of the decisions relied above, I feel that adoption of formula of 70 : 30 is not correct and taxes levied at different rates on Rs.11,18,78,993/- is set aside. This portion is allowed.€3. Relying on the above order passed the Appellate Deputy Commissioner, the learned counsel for the petitioner reiterated that the impugned order cannot be sustained at all. The impugned order speaks about the issues, which were considered by the Appellate Deputy Commissioner in detail and therefore, the order passed by the Commercial Tax Officer, Vellore, who is a subordinate authority, is liable to be set aside.4. It is contended that the works contract mentioned in the impugned order dated 29.01.2016, reveals that the very same works contract were already adjudicated by the Appellate Deputy Commissioner and the value of the total contract was also considered by the Appellate Deputy Commissioner and the claim of the petitioner was allowed in respect of certain portions.5. In view of the fact that the Appellate Deputy Commissioner considered the issues elaborately and allowed portion of the claim set out by the petitioner, the Commercial Tax Officer cannot pass any order contrary to the orders passed by the Appellate Deputy Commissioner and therefore, the Commercial Tax Officer exercised excess jurisdiction, which is impermissible.6. The learned Government Advocate appearing on behalf of the respondents objected the said contention by stating that after the Appellate Deputy Commissioner's order, an inspection was conducted and based on the inspection, new materials were found. Based on such inspection, revision orders were passed by the Commercial Tax Officer in proceedings dated 29.01.2016 and therefore, such an order cannot be compared with the order of the Appellate Deputy Commissioner, as new materials were taken out from the premises of the petitioner. In other words, it is contended that the impugned orders have been passed based on certain commissions and omissions and based on the records confiscated. This being the factum, the writ petition is liable to be dismissed.7. The learned Government Advocate further brought to the notice of this Court that against the order of the Appellate Deputy Commissioner, Appeal was already filed by the Department before the Tribunal under the provisions of the Act in the year 2016 itself and the said appeal is pending before the Tribunal.8. This Court is of the considered opinion that in respect of the said appeal filed by the respondent-Department before the Tribunal, the respondents are at liberty to pursue the matter pending before the Tribunal and the Tribunal is expected to consider the appeal on merits and pass orders in accordance with law by affording opportunity to the parties.9. As far as the present writ petition is concerned, the impugned order dated 29.01.2016 is clear that the issues considered by the Appellate Deputy Commissioner were considered by the Commercial Tax Officer and the order was passed, which runs counter to the order passed by the Appellate Deputy Commissioner. The subordinate authority is not empowered to supersede the orders passed by the appellate authority and an administrative discipline requires that the subordinate authorities should follow the orders of the appellate authority and even if any lapse, error or otherwise, the subordinate authority is bound to approach the appropriate higher authority for the purpose of setting aside the order passed by the appellate authority.10. Now, it is the case of the respondent that they have already filed appeal against the order of the Appellate Deputy Commissioner. This Court grants liberty to the respondents to pursue the said appeal filed before the Tribunal. Contrarily, the Commercial Tax Officer is not empowered to pass any order, which is running counter to the order passed by the Appellate Deputy Commissioner and therefore, such order is perverse and not in conformity with the principles of administrative law as well as discipline.11. In view of the above facts and circumstances, the impugned order passed by the first respondent in TIN No.33364244177/2011-12 dated 29.01.2016, is quashed and the respondents are at liberty to pursue their appeal already filed before the Tribunal in accordance with the procedure

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s contemplated.12. Accordingly, the writ petition stands allowed. The excess amount of tax already paid by the petitioner is to be adjusted with reference to the financial year 2010-11 and such adjustment is to be made subject to the orders to be passed in the appeal, which is pending before the Tribunal. The parties to the appeal pending before the Tribunal are at liberty to file their additional grounds, pleadings or documents, if any and even on filing any such additional grounds, pleadings or documents, the Tribunal is expected to receive and consider the same on merits. No costs. Consequently, connected miscellaneous petitions are closed.
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