SOUTHERN INDIA BEARING DISTRIBUTORS ASSOCIATION Vs. SPL COMMISSIONER AND COMMISSIONER OF COMMERCIAL TAXES

JUDGEMENT

(1.) ACCORDING to the petitioner association, the members of the association have effected sales of ball bearings to their customers mostly against form XVII declarations, which are covered under Section 3 (3) of the T. N. G. S. T. Act. Upto the assessment year 1995-96, the ball bearings have been classified as a separate commodity under the first schedule to the Act liable to be taxed under Section 3 (2) of the T. N. G. S. T. Act. Government of Tamil Nadu pleased to insert Section 3 (5 ). By construing Section 3 (5), different circular has been issued and it is the case of the petitioner that the circular dated 5. 11. 2001 is not in consonance with the provisions and it has to be struck down. In respect of the individual assessees, who filed writ petitions seeking for the very same relief, this Court disposed of the writ petition by directing the assessing officer to make assessment on his own judgment and wisdom. If the assessment is not in accordance with the statutory provisions and only based on the circular issued, that can be agitated in appropriate forum and thus the writ petition filed by the individuals are disposed of. Now the very same circular is sought to be canvassed before this Court by an Association

(2.) HERE again, except being an association of the traders, the petitioner has no cause of action to canvass the correctness before this Court. Even in this writ petition it is made clear that as against the statutory provisions, any circular issued by any of the authorities will not have any over riding effect. The assessment has to be made in accordance with the statutory provisions only. Even in the absence of such circular, the assessing officer is entitled to bring the transaction under Section 3 (5) of the Act. If it is not acceptable to the petitioner, it is open to the petitioner to get it rectified in a procedure known to law. The statute gives a complete protection to the assessees that before every assessment order made, notice of proposal would be issued to the assessee in which the proposal made against the assessee has been categorically stated by calling for objections. Even that opportunity can be taken by the assessee by filing objections by contending that any of such proposal is against the statutory provision. When the statute gives a complete protection to the petitioner, I am of the view that this sort of entertaining of original petition in respect of certain internal correspondence between the officers will not give the expected purpose or result.

(3.) THEREFORE, as the petitioner association is having no cause of action to come to this Court and individual assessees were directed to approach the authorities and the same thing would be applicable to the present case also, the writ petition has to be dismissed. Accordingly, the writ petition is dismissed. However, there is no order as to costs.