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M/s Metal Box India Ltd. Versus The Assistant Commissioner of Commercial Taxes, The Commercial Tax Officer

2016 (10) TMI 638 - MADRAS HIGH COURT

Demand of arrears of sales tax - TNGST Act, 1959 - CST Act, 1956 - sick industrial company - protection u/s 22(1) of the SICA - principles of natural justice - Held that: - the Special Tribunal took into consideration of the submissions of the petitioner and shifted the burden on the petitioner to produce proof to the Department that proceedings are pending before BIFR and also to show the proof as to whether any Scheme has been framed and if the petitioner was not successful in doing so, libert .....

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tioner, the respondent is directed to keep the notice impugned in this Writ Petition in abeyance for a period of six weeks - petition disposed off. - W. P. No. 35098 of 2005 & WPMP No. 38046 of 2005 - Dated:- 14-9-2016 - T. S. Sivagnanam, J. For the Petitioner : No appearance For the Respondents : Mr. K. Venkatesh ORDER None appears for the petitioner. Heard Mr.K.Venkatesh, learned Government Advocate, appearing for the respondents. 2. The petitioner has come forward with this Writ Petition, for .....

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to have taken into consideration of the fact that the petitioner is a Sick Industrial Undertaking, the matter is pending before the BIFR and they are entitled to protection in terms of section 22(1) of the Sick Industrial Companies Act [SICA]. Further, it is stated that the impugned order has been passed in utter violation of principles of natural justice. 4. Mr.K.Venkatesh, learned Government Advocate would vehemently contend that the petitioner has not produced any proof to show that the matte .....

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ficer and without doing so, such a plea could not have been straight away raised by filing a Writ Petition. It is further pointed out by the learned Government Advocate that in respect of the action initiated by the Department for recovery of arrears relating to 1976-77, 1985-86 and 1987-88, under the Revenue Recovery Act, the petitioner filed similar Writ Petition, which were transferred to the Tamil Nadu Taxation Special Tribunal, Chennai, and re-numberred as T.P.No.35 of 1999 and the Tribunal .....

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