TMI Blog2017 (3) TMI 581X X X X Extracts X X X X X X X X Extracts X X X X ..... e established by law, the respondents have not right to demand the tax - The facts and circumstances and the correspondence between the parties would go to show that the cheque could not been given voluntarily - first respondent is directed to return the petitioner's cheque dated 17.09.2016 - petition allowed - decided in favor of petitioner. - W.P(MD)No.22619 of 2016 and W.M.P(MD)No.16188 of 2016 - - - Dated:- 2-12-2016 - DR. S.VIMALA, J. For The Petitioner : Mr.A.Chandrasekaran For The Respondents : Mr.R.Karthikeyan, Additional Government Pleader ORDER This Writ of Certiorarified Mandamus has been filed, calling for the records on the file of the 1st respondent in his proceedings in TIN/No.33545265391/2016-17 dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... untarily by the petitioner is the issue to be considered. 8. The case of the petitioner is that when the respondent inspected her premises, the cheque was obtained from her forcibly and therefore, it should be returned to her. But, the case of the respondent is that the cheque was handed over towards payment of TANVAT and therefore, it need not be returned. Circulars have been issued by the office of the respondent, instructing the Officials not to collect cheque at the time of inspection. 8.1. Rule 23 of the Tamil Nadu Value Added Tax Rules 2007 provides for mode payment towards taxes or other amounts due under the Act. Now, it is relevant to extract Rule 23 Tamil Nadu Value Added Tax Rules 2007 and the same is extracted hereunder: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... c payment through the website of the Commercial Taxes Department.] 8.2. By letter dated 19.09.2016, the petitioner has clearly stated that the cheque was obtained from her forcibly. Further, when the respondent sent a reply stating that it was given towards tax payment, the petitioner has again indicated that the liability itself is not established and it is in dispute and therefore, there is no scope for handing over cheque towards payment of taxes. 8.3. The facts and circumstances and the correspondence between the parties would go to show that the cheque could not been given voluntarily. Unless the liability attains finality through legal process, i.e. except through procedure established by law, the respondents have not right to d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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