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M/s. Royal Forgings (Pvt.) Ltd., v/s The Special Commissioner and Commissioner of Commercial Taxes & Another

    W.P.(MD)No.2622 of 2008

    Decided On, 27 June 2008

    At, Before the Madurai Bench of Madras High Court


    For the Petitioner: R.D. Ganesan, Advocate. For the Respondents: V. Rajasekaran, Spl. Government Pleader.

Judgment Text

(Prayer: Writ Petition filed under Article 226 of the Constitution of India praying for issuance of a Writ of Mandamus, to direct the second respondent to complete the assessment of the petitioner company for the years 2003-04 and 2004-05 expeditiously and to refund the amount of Rs.18,96,905- as contemplated under Rule 18F(3) of the TNGST Rules.)

Mr. V. Rajasekaran, learned Special Government Pleader had taken notice on behalf of the respondents. By consent, this writ petition itself is taken up for final disposal.

2. The case of the petitioner is that in respect of some of the works done by the petitioner to the Southern Railways, the Railways has deducted an amount of Rs.18,97,105/-, which has been transmitted to the Commercial Tax Department. The work was in respect of the assessment order for the years 2003-04 and 2004-05 and the petitioner has submitted the accounts for the above said years to the second respondent. However, the assessment order has not been passed.

3. It is stated in the counter affidavit that the amount which was deducted at source by the Railways has been transmitted to the Department, the Assessment Order could not be passed for the above said two years due to the conduct of the petitioner in not producing various records such as purchase accounts, day book etc.,

4. Mr. R. Ganesan, learned counsel appearing for the petitioner has submitted that even though the petitioner has produced all the records, as it is seen in various communication filed by the petitioner in the typed set of papers, the petitioner is still prepared to produce to all the documents to the assessing authority, if a specific notice is given in this regard.

5. Mr. V. Rajasekaran, learned Special Government Pleader would submit that the order can be passed to direct the respondents to complete the entire process of assessment within the stipulated time.

6. In view of the same, this writ petition is disposed of with a direction to the second respondent to inform the petitioner as to the nature of the documents required for the purpose of completion of assessment for the years 2003-04 and 2004-05 within a period of two weeks from the date of receipt of a copy of this order and on such communication from the second respondent, the petitioner shall furnish the said records within a period of one week thereafter, and on production of such records the second respondent shall complete the assessment for the said years and pass appropriate orders including the order in respect of the refund or other

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wise of the amount transmitted from the Southern Railway to an extent of Rs.18,97,105/-. The second respondent shall complete the final assessment order on merits within a period of four weeks thereafter. 7. The Writ Petition is disposed of with the above direction. No costs.