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Ennore Foundries Limited Versus The State of Tamil Nadu

2016 (3) TMI 693 - MADRAS HIGH COURT

Rectification petition - Re-determination of total and taxable turnover - Suppression of turnover as three different figures on three different dates were furnished - Opportunity of personal hearing not provided before taking note of original record, hence, violation of principles of natural justice and perversity of finding - Held that:- the Tribunal had not violated any principle of natural justice as it was the assessee, who invited the attention of the Tribunal to the balance sheet. The Trib .....

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roducing the document with what is found by the Tribunal. Therefore, there is not any violation of principles of natural justice.

For the grievance relating to perversity of findings, it is necessary to take note of the 3 grounds with which the petitioner has gone before the Tribunal seeking rectification. If we compare the grounds of attack in these revision petitions with the paragraphs from the rectification petitions, which have extracted, it could be seen that primarily the attac .....

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onclusion is sustained, the reasoning and the conclusion may not go in tandem. Therefore, The question of perversity cannot be examined at this stage when the petitions for rectification are pending from 2014. - Petition disposed of - Tax Case Revision Nos.6 to 9 of 2015 and MP.Nos.1, 1, 1 and 1 of 2015 - Dated:- 9-3-2016 - MR. V.RAMASUBRAMANIAN AND MR. N.KIRUBAKARAN, JJ For the Petitioner : : Mr.K.A.Parthasarathy For the Respondent : Dr. Anita Sumanth, Special Government Pleader JUDGMENT V.RAMA .....

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vision petitioner, by the officials of the Enforcement Wing of the Commercial Taxes Department of the State of Tamil Nadu. In the course of inspection, the Enforcement Wing sought the particulars relating to (1) sales turn over of aluminium alloy castings and finished goods; (2) Opening stock and closing stock and (3) consumption of raw materials, relating to the assessment years 1994-95, 1995-96, 1996-97 and 1997-98. Unfortunately, the employees of the revision petitioner furnished three differ .....

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31 | 403 Add. Closing stock 24 | 24 | 85 | 85 | 85 205 | 205 | 179 51 | 51 | 52 Less:Opening stock 56 | 56 | 24 | 24 | 24 85 | 85 | 85 205 | 205 | 179 Production 614 | 594 | 0 832 | 820 | 789 464 | 461 | 403 284 | 277 | 276 Consumption 644 | 644 | 943 | 943 | 943 516 | 516 | 516 312 | 312 | 312 Shortage(Consum ption Vs. Prodn) 30 | 50 | 0 111 | 123 | 154 52 | 55 | 113 28 | 35 | 36 4. On the basis of the figures so furnished, the Assessing Officer came to the conclusion that there was suppression .....

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before the Deputy Commissioner (Appeals) in A.P.Nos.51, 52, 53 and 54 of 2002. These appeals were allowed by the Appellate Authority by separate orders passed on the same date viz., 17.10.2003. 6. However, the said order of the first Appellate Authority was reversed by the Tamil Nadu Sales Tax Appellate Tribunal, by a common order dated 16.04.2014 passed in STA Nos.155, 156, 157 and 158 of 2004. 7. Aggrieved by the said common order passed by the Tribunal, the assessee has come up with the abov .....

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erversity? 4.Whether the restoration of penalty by the Hon'ble Tribunal is erroneous in law? 8. Before proceeding to consider the above questions of law, it must be pointed out that the assessee has also chosen to file four petitions for rectification, before the Tribunal, on 28.08.2014, under Section 55 of the Tamil Nadu General Sales Tax Act, 1959. These petitions for rectification are admittedly pending before the Tribunal. 9. The main grievance of the revision petitioner/assessee is that .....

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chooses to go by the figures furnished on the last date 14.09.2000, it is not open to him to take the figures relating to production alone, from what was furnished on 23.03.2000. 10. The second contention of Mr.K.A.Parthasarathy, learned counsel for the petitioner/assessee, is that the Tribunal, in order to sustain the orders of Assessing Officer, took the balance sheet of the assessee company, made an independent verification of the facts and figures found therein and came to the conclusion th .....

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natural justice is concerned, we do not think that the Tribunal violated any principle of natural justice. As rightly pointed out by Dr.Anita Sumanth, learned Special Government Pleader, it was the assessee, who invited the attention of the Tribunal to the balance sheet. The Tribunal was not supposed to get into the document and confront the revision petitioner with the discrepancies between the figures found in the balance sheet and what was furnished to the Team of Enforcement Wing. Once a pa .....

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ry to take note of the grounds with which the petitioner has gone before the Tribunal seeking rectification. A perusal of the petitions for rectification would show that the rectification is sought by the petitioner on three issues. These three issues are indicated in paragraphs 5(a), 5(b), and 5(c). The inference that the revision petitioner wants the Tribunal to make out of those three points, are indicated in sub- paragraphs (d), (e), (f) and (g) of paragraph 5 of their rectification petition .....

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ame is the case with the numbers 0.58. That refers to an amount in lakhs and not quantity. b. While the disputes in the present appeal related to the transactions of the petitioners in non-ferrous castings, the finished goods figures in lakhs found in Internal page 15 of the schedule to the balance sheet related to both non-ferrous as well as ferrous castings. c. While the non-ferrous raw material (aluminium alloy) consumed by the petitioners for their own production was 644T as reflected in I .....

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