SUNDARAM SPINNING MILLS PRIVATE LTD Vs. ASSISTANT COMMISSIONER (CT); JOINT COMMISSIONER COMMERCIAL TAX OFFICE

JUDGEMENT

(1.) Heard Mr.S.Rajasekar, learned Counsel appearing for the petitioner and Mr.Manokaran Sundaram, learned Additional Government Pleader appearing on behalf of the respondents and with the consent of learned counsel appearing on either side, these writ petitions are taken up for final disposal.

(2.) The petitioner is a manufacturer of yarn and was an assessee on the files of the first respondent under the erstwhile Tamil Nadu General Sales Tax Act, 1959, subsequently, they are registered on the file of the first respondent under the provisions of the Tamil Nadu Value Added Tax, 2006 (TNVAT Act). The orders impugned in these Writ Petitions are orders passed by the second respondent, the designating authority under the provisions of the Tamil Nadu [Settlement of Arrears] Act, 2011(Act No. 29/2011)

(3.) After elaborately hearing the learned counsel for the petitioner and carefully perusing the materials placed on record, it is evidently clear that the impugned orders have been passed in gross procedural violation of the procedure contemplated under Act 29 of 2011. In fact, I had considered the scope of the proceedings under the said Act in a batch of cases before the Madurai Bench of this Court in the case of M/S CHERAN CEMENTS LTD., REP. BY ITS DIRECTOR P. KUMAR RAJA v. THE JOINT COMMISSIONER (CT), TRICHY DIVISION AND ANR [W.P.(MD) Nos.5638 of 2014 etc. batch dt 03.09.2014]. In the said order, the Court has considered as to how an Application filed under the Act has to be considered by the designated authority and how the amount to be quantified to enable the dealer to avail the benefit under the provisions of the Act. At this stage, it would be useful to refer to the relevant portions of the said order: