MANJUSHREE PLANTATIONS LTD , OUCHTERLONY VALLEY, NEW HOPE POST Vs. DEPUTY COMMERCIAL TAX OFFICER, GUDALUR

JUDGEMENT

(1.) Heard Mr.B.Raveendran, learned counsel for the petitioner and Mr.S.Kanmani Annamalai, learned Additional Government Pleader for the respondents.

(2.) Though the writ petitioner has challenged the impugned proceedings as being barred by limitation as revision notices alleging that they were issued after a period of 5 years from the relevant assessment years, the said contention is not pressed before this Court as the petitioner seeks to advance his arguments on the other issues, which, according to them, is wholly in their favour. Therefore, this Court records the said submission that the petitioner is giving up the plea with regard to the limitation.

(3.) The respondent had completed the assessment and levied the tax on the sale of coffee for the relevant assessment year primarily on the ground that the petitioner has not produced the certificate obtained from the Auctioneers to prove that the coffee sold by them has suffered tax. Soon after the impugned assessment order, the petitioner has submitted a representation dated 08.09.2003 pointing out that while issuing the notice, the above issue was not raised by the Assessing Officer and only at the time of filing of the reply to the re-assessment notice, it was mentioned that the tax was paid by the Coffee Board/Auctioneers and if the respondent wanted the proof, it was well open to issue a notice accordingly. However, such course of action was not adopted by the Assessing Officer. Therefore, it was contended that with regard to filing of tax-paid certificates by the Coffee Board/Auctioneers, no proposal was issued and they were not called upon to produce the same at any point of time and after the assessment orders were received, they have taken steps and all certificates are available with them. Further, it was pointed out that the re-assessment proceedings were completed in a very short time as the notice was issued on 18.06.2003 and they submitted their objections on 07.07.2003 and the assessment orders were passed on 28.07.2003. After mentioning these details, the petitioner enclosed a photocopy of the tax-paid certificates issued by the Coffee Board/Auctioneers and also enclosed a circular issued by the Principal Commissioner and Commissioner of Commercial Taxes, Chennai, dated 28.02.2001, wherein the Assessing Officers have been directed to accept the declarations in statutory forms like C, E-I, E-II and F, even after the final assessment and revise the assessments under Section 55 of the TNGST Act, 1959, and the same principle is applicable to their case as well and requested to accept the tax payment certificates, rectify and revise the assessment under Section 55 of the TNGST Act, W. This representation was followed by reminders. Though such a request was made, no orders were passed to revise the assessment and since the steps were taken to recover the taxes, the petitioner has moved these writ petitions.