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M/s. H.A. Cader Versus The Commissioner Commercial Taxes Department, The Commercial Tax Officer (IW)

2016 (8) TMI 332 - MADRAS HIGH COURT

Writ petition – maintainability – petitioner failed to pay the demand amount – Held that: - court does not propose to foreclose the petitioner's rights, as the petitioner has an effective alternative remedy under the provisions of the Act and the pet .....

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ian For the Respondents : Mr.M.Govindaraj, G.P.,(Pondy) ORDER Heard Mr.K.V.Subramanian, learned Senior counsel assisted by Mr.R.Jagadeesan, learned counsel for the petitioner and Mr.M.Govindaraj, learned Government Pleader (Pondicherry) appearing for .....

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ition challenging the notice dated 10.04.2013. The notice states that during the check of register for collection of tax, it was noticed that the assessment for the year 1999-2000 was completed on 12.01.2001 under the Act, demand notice for ₹ 1 .....

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eneral Sales Tax Act r/w Section 81 of the Puducherry Value Added Tax Act, 2007 had demanded a sum of ₹ 34,98,465/- to be paid within 15 days, failing which recovery action will be initiated against the petitioner. The order of assessment was p .....

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Government of Puducherry dated 21.09.1996 levying turn over tax as illegal and void and consequently, the assessment have to be set aside. The writ petition was entertained and an order of interim stay was granted on 16.02.2001, subject to the condit .....

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Division Bench of this Court and by judgment dated 14.07.2011, all the three cases were dismissed. Thus, on and after 14.07.2011, the petitioner should have remitted the entire remaining tax amount. However, the petitioner remitted the balance 75% o .....

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less there is willful suppression, the question of levy of penalty will not arise. That apart, there was no such proposal when they issued a notice dated 11.10.2011. 5. The learned Government Pleader (Pondicherry) appearing for the respondent referri .....

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uestion of exercising discretion does not arise and it is automatic. Further, the issue involved is turn over tax and this tax cannot be passed on to the consumers and has to be borne by the dealer and therefore, the petitioner having retained the am .....

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