SHAKTHI METAL INDUSTRIES, REPRESENTED BY ITS PARTNER SERMAPANDIYAN Vs. THE DEPUTY COMMERCIAL TAX OFFICER AND THE SPECIAL COMMITTEE (COMMERCIAL TAXES)

JUDGEMENT

(1.) The Petitioner has sought for a Writ of Certiorari, to quash the order of the Special Committee (Commercial Taxes), Chennai, the second Respondent herein dated 21.05.2008 by which the second Respondent has rejected the claim made by the Petitioner.

(2.) Facts of the case are as follows:

(3.) Assailing the correctness of the impugned order, learned Counsel for the Petitioner submitted that the order passed by the first Respondent stating that no reply was filed by the Petitioner to pre-assessment notice dated 10.04.2006 is factually incorrect. He further submitted that the Petitioner industry is maintaining correct records and there was no stock variation in bolts, wire & rods and scraps, as alleged by the first Respondent, at the time of inspection by the Enforcement Wing. He further submitted that the first Respondent has levied penalty under Section 12(3)(b) of the TNGST Act, which is arbitrary and unlawful in nature. According to the learned Counsel for the Petitioner, while passing an order under Section 16D of the TNGST Act, without considering the real facts, the second Respondent has simply rejected the application stating that the Petitioner has not filed any reply to the pre-assessment, and hence, there is no violation of principles of natural justice. For the above said reasons, learned Counsel for the Petitioner has prayed to set aside the same.