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Lucas Indian Service Limited Versus The Commercial Tax Officer-I

2015 (8) TMI 151 - MADRAS HIGH COURT

Duty demand - Failure to furnish the statutory forms - Held that:- Court in MRF Ltd. v. The Commercial Tax Officer (IAC-I), after examining the provisions of the Sections 6A, 8(4) and 13 of the Central Sales Tax Act, 1956; Rules 5(1) and 14(4) of the Central Sales Tax (Pondicherry) rules, 1967, and Rule 12(1), (5) and (7) of the Central Sales Tax (Registration & Turnover Rules) held that there is no provision for the present under the Puducherry Value Added Tax Rules to submit the declaration fo .....

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assessee. - W. P. Nos. 6876, 6877 and 8727 of 2015 - Dated:- 8-7-2015 - R. Sudhakar And S. Vimala,JJ. For the Petitioner : Mr. Ramani, Sr. Counsel for Mr. B. Raveendran For the Respondent : Mr. R. Mala Addl. Government Pleader (Puducherry) ORDER (Made by R. Sudhakar, J.) The petitioner has filed these writ petitions for issuance of writ of Certiorarified Mandamus to (i) call for the records of the respondent in No.34320015516/11/2012-13 culminating in his proceedings No.3478/CTO-I/2014-2015 and .....

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by the petitioner (W.P.No.6877/2015); and (iii) to call for the records of the respondent in No.34320015516/2013-14 and quash the order dated 25.2.2015 respectively passed therein and further direct the respondent to accept the manual filing of declaration forms by the petitioner (W.P.No.8727/2015). 2. The non filing of Form 'C' and Form 'F' declarations by the petitioner for the assessment years 2011-12, 2012-13 and 2013-14 is the bone of contention between the petitioner/ asses .....

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pay the tax due. As the petitioner failed to furnish the statutory forms, the respondent on 10.2.2015 passed an assessment order along with notice in Form-3 raising demand of ₹ 2,17,58,014/-. The petitioner made a request to revise the assessment order, but the same was rejected by the respondent by order dated 25.2.2015. The orders dated 10.2.2015 and 25.2.2015 are challenged in W.P.No.6876 of 2015. 4. Likewise, for assessment year 2011-2012, the department issued pre-assessment notice, .....

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he respondent requiring the petitioner to pay the balance tax due to the tune of ₹ 5,87,64,830/-. The order dated 25.2.2015 is challenged in W.P.No.8727 of 2015 6. It is the specific plea of the petitioner that the insistence on the part of the department by oral instructions to upload the statutory declaration forms and refusing to accept manual filing of hard copy of the declaration forms is causing great impediment to the petitioner/assessee, especially when the statutory provision does .....

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the learned Senior Counsel for the petitioner and the learned Additional Government Pleader (Puducherry) appearing for the respondent. 8. In identical circumstances, this Court in MRF Ltd. v. The Commercial Tax Officer (IAC-I), by order dated 25.6.2015 made in W.P.No.7260 of 2015, after examining the provisions of the Sections 6A, 8(4) and 13 of the Central Sales Tax Act, 1956; Rules 5(1) and 14(4) of the Central Sales Tax (Pondicherry) rules, 1967, and Rule 12(1), (5) and (7) of the Central Sal .....

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