PARASAKTHI PICTURE MART Vs. ASSISTANT COMMISSIONER (CT)

JUDGEMENT

(1.) The prayer in the writ petition is for a Writ of Certiorari calling for the records on the file of respondent in CST:489551/95-96 dated 16.07.2010 and quash the same as illegal, arbitrary, barred by limitation, violative of the provisions of Sec. 22 of the TNGST Act, 1959 and against the Principles of Natural Justice.

(2.) The case of the petitioner is that he is carrying on business on execution of printing works and he is an assessee on the file of the respondent under the Central Sales Tax Act 1956 and erstwhile Tamil Nadu General Sales Act, 1959. For the assessment year 1995-96 (CST) the petitioner reported a total taxable and turn over of Rs.35,03,046.00 and Rs.32,19,095.00 respectively, vide regular monthly returns filed before the respondents. Originally, for the assessment year, the respondent passed an order on 29.10.1997, against which, the petitioner filed appeal before the Appellate Assistant Commissioner, Virudhunagar in AP(CST) No.204 of 1999. The said appeal was partly allowed and partly dismissed by the order dated 20.05.200 As against the disallowed portion, the petitioner did not file any appeal. However, for the allowed portion, the department preferred appeal against the order before the Sales Tax appellate Tribunal (Additional Bench) Madurai, in MTSA No.246/05. The said appeal filed by the Department was dismissed by the Appellate Tribunal vide order dated 202006. Thereafter, the Department did not prefer any revision before this Court and therefore, the matter has become final. Therefore, pursuant to the order passed by the appellate Tribunal dated 202006, the respondent passed an order on 21.06.2007 giving effect to the said order of the lower appellate authorities, wherein, the excess tax paid by the petitioner was shown as Rs.1,74,094.00 and refund order to that effect was also issued to the petitioner, based on which, the petitioner also obtained refund of the said amount from the treasury.

(3.) Only thereafter, after long years, ie., on 09.02010, the respondent again issued a notice for the same assessment year 1995-96, whereby the respondent proposed to levy a penalty of Rs.2,87,321.00 under Sec. 22(2) of the TNGST Act 1959, as the said tax was collected by the petitioner and not paid to the Department. Therefore, objections were called for from the petitioner. The petitioner also filed its objections on 16.02010 objecting that the proposed levy of penalty on the ground that it is barred by limitation as contemplated in proviso to sub section 2 of Sec. 22 of the TNGST Act, 1959.