VINAYAGAR SPINNING MILLS Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) A common order is passed in respect of the above five Writ Petitions, since the legal provisions that are at play are more or less one and the same. After dealing with the legalities of the matters, I will thereafter refer to the specific facts of each matter and apply my conclusions in law to each Writ Petition.

(2.) The Government of Tamil Nadu had introduced a special scheme of assessment in terms of Section 12C of the Tamil Nadu General Sales Tax Act 1959 (in short 'TNGST Act') bearing in mind the transitional period between the phasing out of the TNGST Act and the coming into force of the Tamil Nadu Value Added Tax Act, 2006 (in short, 'TNVAT Act'). The spirit and intendment of Section 12C appears to be in recognition of the fact that a finality has to be arrived at in regard to assessments for the periods prior to 01.04.2006. (The TNVAT Act came into force from and with effect from 01.01.2007). Thus, an expedited and simplified procedure for assessment was put in place for completion of assessments prior to the aforesaid date, i.e., 01.04.2006 (in short 'effective date').

(3.) Section 12C provided that assessments for the periods prior to the effective date shall be completed by the Assessing Authority during the period 01.04.2006 to 31.03.2007 on the basis of the returns filed by the petitioner and upon consideration of certain pre-conditions and compliances that were fastened upon the parties in terms of Section 12C as well as Rule 15(5-E) of the Tamil Nadu General Sales Tax Rules (in short 'Rules').