A.PONNUSAMY PILLAY Vs. COMMERCIAL TAX OFFICER KARAIKKAL

JUDGEMENT

(1.) These writ petitions have been filed by M/s.A.Ponnusamy Pillay and Sons, Karaikkal aggrieved by the order dated 09.03.2000 passed by the Commercial Tax Officer, Karaikkal upon the letter dated 04.03.2000, requesting the Assessing Authority to issue a Tax Clearance Certificate to the Assessee, as the same was required by the Assessee to obtain renewal of the IMFL licence, which was required for one of the commodities dealt with by the Assessee amongst other things. The Assessee seems to be dealing with tobacco products, alcoholic beverages (IMFL), cigarattes, general shop goods like Nestle products,

(2.) blades and brushes etc., Without the Tax Clearance Certificate, the IMFL Certificate could not be renewed and therefore the Assessee had to approach the concerned authority under the provisions of the Pondicherry General Sales Tax Act for the said purpose. The said application was rejected by the learned Assessing Authority by the impugned order dated 09.03.2000 with the following observations.

(3.) The contention that they had only a turnover of 2.14 Crores in IMFL in 98-99 and that the turnover in that commodity had not reached the limit of Rs.5.00 Crores and that they are not dealers exclusively in cigarattes (whose turnover of Rs.2.86 Crores upto Jan 2000 exceeded the limit of Rs.50.00 lakhs in 99- 2000) are not tenable, in view of the position explained above, The Court has upheld the levy of "turnover tax" on Cigaratte. To their representation, the Commissioner (CT) Pondicherry has not ordered that they are not liable to pay turnover tax on the grounds putforth by them. In view of the position explained above, they are liable to pay the turnover tax for the years 98-99 and 99-2000 and they are, therefore, hereby called upon to pay the same, immediately, together with the penal interest due for the period for which the payment was delayed, so as to enable this office to take up their request for consideration."