DCW LIMITED Vs. COMMERCIAL TAX OFFICER, TIRUCHENDUR

JUDGEMENT

(1.) SINCE the issue involved in all these writ petitions is one and the same, all the writ petitions are taken up together and a common order is passed. All the Writ Petitions have been filed challenging the impugned proceedings passed by the respondent, dated 31.10.2013 in TIN: 33465900009/2006 -07, TIN: 33465900009/2007 -08 TIN: 33465900009/2008 -09 and TIN: 33465900009/2009 -10.

(2.) THE learned counsel for the petitioner would contend that in respect of the very same years viz., 2006 -07, 2007 -08 and 2008 -09 assessment orders have already been passed and the amount has also been paid but again a re -assessment has been made and in respect of the other year viz., 2009 -2010, they have paid the very same amount and a certificate has also been issued and therefore, if at all, there is any difference in payment of tax it would only amount to Rs. 1,50,00,000/ - (Rupees One Crore and Fifty Lakhs only) and the very assessment itself is wrong. Therefore, in stead of preferring an appeal, they have come forward before this Court by way of Writ Petition. Further, pending writ petition, as per the direction of this Court the petitioner have now deposited a sum of Rs. 50,00,000/ - (Rupees Fifty Lakhs only) directly to the respondent department and it is also now mentioned that another sum of Rs. 17,73,707/ - has also been appropriated by them. Therefore, the petitioner may now be permitted to file appeal without imposing specific condition of pre -deposit of 25% as they have almost complied with all the earlier demands in full and in this case, the very assessment order itself is wrong.

(3.) HEARD both sides. By consent, the main Writ Petition itself is taken up for final disposal.