CEAT LTD Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) M/s. Ceat Ltd. (petitioner herein) are dealers in tyres and tubes and flaps used in motor vehicles. They are assessed to sales tax in TNGST/137438/92-93. They, it is said, are filing monthly statements to the Assistant Commissioner (CT), Central Assessment Circle III, Madras-6 (second respondent herein) regarding the turnover and the sales tax amount due by them. They were, it is said, to pay Rs. 38,60,198 on November 20, 1992. But somehow or other, there was a delay of three days in making the said remittance, in the sense of the remittance having been effected on November 24, 1992. Consequently, the second respondent issued proceedings in TNGST/557/137438/92-93 under section 24 (3) of the Tamil Nadu General Sales Tax Act, 1959 (for short "the Act"), demanding Rs. 7,720 by way of penalty representing three days'interest at two per cent per month for the delayed remittance, namely, three days. The petitioner, aggrieved by the said proceedings, resorted to the present action praying for issue of a writ of certiorari to quash the said proceedings.

(2.) THE petitioner also filed W. M. P. No. 24137 of 1993 to stay the order of collection of penalty pursuant to the aforesaid proceedings.

(3.) THE writ petition, as such, deserved to be dismissed even at the admission stage and the same is accordingly dismissed. No costs. Writ petition dismissed.