9911796707
Advanced Search 
TMI Blog2015 (5) TMI 945X X X X Extracts X X X X X X X X Extracts X X X X ..... hearing on 6.12.2010. Subsequently, after hearing the respondents/Department, vide order dated 21.03.2014, the tax case revisions were allowed and the order of the Sales Tax Appellate Tribunal was set aside, the relevant portion of the order is extracted herein below for better clarity : - "8. Considering the above said circumstances narrated by learned Senior Counsel, this Court thought fit to call for the records pertaining to the Criminal Court proceedings and the Enforcement Wing Officials records from the Government Pleader, so that the nature of transaction as contended by the assessee could be seen from verification of the same. Sufficient opportunity was given to the Revenue to find out whether in respect of the criminal proceedings any records were available with the Revenue and also to find out whether any statement at all were recorded from the assessee too at the time of inspection, since according to the assessee no statements were recorded and no documents pertaining to the alleged purchase of raw films were effected. However the learned Additional Government Pleader appearing for the Revenue expressed his inability to produce the same on the ground that none of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se revisions and, accordingly, the assessee/the petitioner herein, succeeded in the tax case revisions on merits. 3. It is also pointed out by the learned counsel for the petitioner and not denied by the learned standing counsel for the Department that so far the Department has not filed any appeal against the above said order of this Court. 4. Consequent to the allowing of the revisions, the petitioner filed an application to the Department on 29.5.2014 seeking refund of the amount deposited, which was replied by the Department on 7.7.14 stating that the order passed by the High Court in the tax case revisions has not yet been received in their office and that action will be taken on receipt of the orders of this Court. Thereafter, on 27.10.14 another reminder was sent by the assessee/petitioner, which evoked no response forcing the petitioner to file a writ petition, W.P. No.29018 of 2014. 5. When the writ petition, W.P. No.29018 of 2014 was taken up for hearing, learned single Judge of this Court passed the following order dismissing the writ petition stating that the petitioner should approach the appropriate Tax Court. The relevant portion of the order is extracted herein b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... could be filed before this Court after the Tax Case (Revisions) have been disposed of finally, since the Court would become functus officio. 9. Mr. Joseph Prabhakar, learned counsel appearing for the petitioner took pains to point out that the petitioner has no other option except to approach this Court in view of the order passed in the writ petition by the learned single Judge as confirmed by the Division Bench of this Court. Learned counsel submitted that there being no other effective and efficacious remedy under the statute, by which the petitioner could seek refund of the amount, which was deposited pursuant to the interim order of this Court, left with no other alternative, the petitioner has approached this Court by filing the present petition. 10. The respondents/Department was noticed and Mr.Manoharan Sundaram, learned standing counsel for the Department, on instructions, states that under the statute, no time limit has been specified for the respondent/Department to pass a revised assessment, except that what the statute contemplates is that once a revised assessment order is passed, if refund is not granted within three months from the date of the revised assessment, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f excess tax towards arrears, if any, or if there are no arrears of tax due under the Act from the dealer, or if after such adjustment there is still an excess, the assessing authority shall refund the amount of the excess tax and along with such notice, he shall also send to the dealer a voucher for claiming refund of that amount t without interest from the treasury. If any amount is found to be due from the dealer, the assessing authority shall serve upon the dealer a notice in [Form B-3] and the dealer shall pay the sum demanded in the manner specified in the notice." 13. A reading of Section 38 (4) (a) of the Act would reveal that the High Court, after hearing the parties, shall pass an order either reversing, affirming or amending the order on the question of law raised or pass such or other order as it thinks fit. 14. From a cursory reading of Rule 34, it is evident that the said rule mandates that the assessing authority shall give effect to the order of the High Court (Special Tribunal) within three months from the date of communication of the order. It is clear from the above provisions that there appears to be no other option except to comply with the order of the High ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re necessary for doing complete justice to the parties to the proceedings. To take any other view would result in rendering the orders of the Supreme Court meaningless. 87. In this regard, reference may be made to the Constitution Bench decision of this Court in Supreme Court Bar Assn. v. Union of India, referred to hereinbefore, wherein the question before the Bench was the power of the Supreme Court to punish for contempt of itself under Article 129 read with Article 142 of the Constitution. While considering the same and holding that the power vested in the Supreme Court under Article 142 should not be used to supplant substantive law applicable to a case, being curative in nature, Their Lordships also observed that : - "47. The plenary powers of this Court under Article 142 of the Constitution are inherent in the Court and are complementary to those powers which are specifically conferred on the Court by various statutes though are not limited by those statutes." (emphasis in original) This Court held that these powers also exist independent of the statutes with a view to doing complete justice between the parties. This power exists as a separate and independent basis of ju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the legislature is incapable of contemplating all the possible circumstances which may arise in future litigation and consequently for providing the procedure for them." 26. Based on the aforesaid principle, the Division Bench of the Calcutta High Court, in almost identical circumstances in Rameswar Sarkar case, allowed the application for withdrawal of the suit in exercise of inherent powers under Section 151 of the Code of Civil Procedure, upon holding that when through mistake the plaintiff had withdrawn the suit, the court would not be powerless to set aside the order permitting withdrawal of the suit." (Emphasis supplied) 19. A plain reading of the aforesaid decisions would reveal that the power of the Court does not end with the passing of the order, but more so, in seeing that the order is implemented in letter and spirit, howsoever difficult it may be. In case where the orders passed by the Court are not implemented, the Court, in exercise of the inherent powers, should see to it that the orders passed by the Court are implemented. 20. In the background of the well settled position of law as emerges from the above decision of the Supreme Court, the facts, not being di ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
