TMI Blog2004 (9) TMI 629X X X X Extracts X X X X X X X X Extracts X X X X ..... ication No. II(1)/ CTRE/205/90 Gazette dated December 5, 1990 with effect from April 1, 1990 with reference to Thiruvalargal Indian Coffee Worker's Co-operative Society Limited, Pondicherry, on the sale of food and drinks in their branches in the State of Tamil Nadu by exercising the power conferred under section 17(1) of the Tamil Nadu General Sales Tax Act, 1959 (hereinafter referred to as the Act ). In respect of the assessment year 1989-90, as the application for exemption under section 17 of the Act is pending before the Government, the assessee has not paid the tax. However, subsequently tax amount has been paid. In view of the belated payment of tax under the sales turnover of food and drinks by the assessee, the first respon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on by any officer of the Commercial Taxes Department; (b) co-operated in any inquiry relating to the assessment of such turnover; and (c) either paid or made satisfactory arrangements for the payment of any tax or any other amount payable in consequence of an order passed under this Act in respect of the relevant assessment year. (2) Every order made under sub-section (1) shall be final and shall not be called into question by any other authority. From the order of the Commissioner it is clear that the Commissioner has come to the conclusion that the condition for exercise of such power is not existed in the case of the petitioner and stated that the 16B condition has not been complied with in a cryptic manner. It has not been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the order must be supported with a reason for coming to such a conclusion. The discretion conferred on the Commissioner has to be exercised in a judicial manner on satisfying the conditions contemplated therein. The provision is incorporated in the statute only to exercise the same and not to put the same just ornamental to the statute. It is a settled law that If a statute invests a public officer with authority to do an act in a specified set of circumstances, it is his duty to exercise that power which is invested in aid of enforcement of a right as held in L. Ar. Arunachalam Pillai and Sons v. State of Tamil Nadu reported in [1980] 45 STC 109 (Mad)[FB]. We, therefore, constrained to set aside the order, however remit the same to th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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