TMI Blog2019 (6) TMI 1187X X X X Extracts X X X X X X X X Extracts X X X X ..... tition dismissed. - W.P.No.15750 of 2019 And W.M.P.No.15593 of 2019 - - - Dated:- 11-6-2019 - Mr. Justice M. Sundar For the Petitioner : Mr.R.Kumar For the Respondents : Mr.T.C.Gopalakrishnan Standing counsel for Corporation ORDER Mr.R.Kumar, learned counsel on record for writ petitioner is before this Court. Ms.Dhanamadhri, learned Government Advocate accepts notice on behalf of sole respondent. 2.This matter is listed today before this Court, under the caption 'FOR ADMISSION' in the motion list. 3. With the consent of learned counsel on both sides, the main writ petition itself is taken up, heard out and is being disposed of. 4. Entire proceedings arise under the 'Tamil Nadu Valude Added Tax Act, 2006' ('TNVAT Act' for brevity). 5. Facts as culled out from the case file placed before this Court and submissions made by learned counsel are as follows: a) Writ petitioner, in the course of business, has been filing monthly returns and there was deemed assessment under Section 22(2) of TNVAT Act. The Enforcement ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ounsel also drew the attention of this Court to the Statement of Accounts in this regard. 12. On the aforesaid basis, learned counsel submitted that the impugned proceedings pertain to Assessment Year 2013-14 are completely misplaced. However, a perusal of the impugned order reveals that as far as the impugned order is concerned, the copy of the returns produced pertain to Assessment Year 2014-15 whereas the disputed bills are dated 04.01.2014 i.e., Assessment year 2013-14. Notwithstanding the strenuous submissions made by learned counsel on merits in this direction, considering the nature of the order which this Court proposes to pass, this Court refrains from expressing any opinion on the arguments on merits as any view expressed by this Court will bind the Appellate Authority. 13. This takes us to the alternate remedy aspect of the matter. There is no dispute about the fact that the writ petitioner has an alternate remedy by way of an appeal to the Appellate Deputy Commissioner (S.T), Chennai (North) against the impugned order. The aforesaid submissions on merits as well as several points on merits raised in the grounds in the writ pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f this Court in Madras Granites Limited case [ Madras Granites Limited Vs. Commercial Tax Officer, Arisipalayam Circle reported in 146 STC 642 (Mad) ] has also been annexed, but learned counsel for writ petitioner did not press that into service. 18. However, learned Revenue counsel Ms.Dhanamadhri, drew the attention of this Court to Madras Granites case and pointed that Madras Granites case has been subsequently referred to by a Hon'ble single Judge of this Court in Narasus Roller Flour Mills case [ Narasus Roller Flour Mills Vs. Commercial Tax Officer (Enforcement Wing), Sankagiri and Another reported in [2015] 81 VST 560 (Mad)] . It was submitted by Revenue Counsel that Madras Granites and subsequent Narasus Roller Flour Mills case following Madras Granites is for the principle that whenever there is an audit by the Enforcement Wing, the Assessing Officer should apply his/her mind independent of the proposal of the Enforcement Wing and make an independent Assessment. 19. Therefore, in the instant case taking this Court through the impugned order, learned Revenue counsel pointed out that Assessing Officer, in the course ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r contention are not convincing and justifiable. Therefore, the objections raised by the dealers are over ruled and the proposal is confirmed. Regarding sales of assets, they produced recorded evidence that, they had already reported the fact of their sales of used cars in the month of August 2013 and Dec. 2013 and paid taxes due thereon properly. They had produced bank statement in support of their stand which was verified and found to be correct. Hence the proposal of assessment on the sale of asset is dropped. Further in order to cater the needs of natural justice, the deales were given an opportunity for personal hearing on 21.01.2019. The dealers had neither filed any written representation nor produced any documentary evidence in support of their claim at the time of personal hearing.' 23. A perusal of aforesaid paragraph 4 in the impugned order and aforesaid trajectory, which remains undisputed, as alluded to supra, leaves this Court with a view that there is no ground to persuade this Court to believe that there is violation of NJP. 24. With regard to alternate remedy itself, there is reference to a long l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing challenge to the action taken for recovery of the public dues, etc., the High Court must keep in mind that the legislations enacted by Parliament and State Legislatures for recovery of such dues are a code unto themselves inasmuch as they not only contain comprehensive procedure for recovery of the dues but also envisage constitution of quasi-judicial bodies for redressal of the grievance of any aggrieved person. Therefore, in all such cases, the High Court must insist that before availing remedy under Article 226 of the Constitution, a person must exhaust the remedies available under the relevant statute. 55.It is a matter of serious concern that despite repeated pronouncement of this Court, the High Courts continue to ignore the availability of statutory remedies under the DRT Act and the SARFAESI Act and exercise jurisdiction under Article 226 for passing orders which have serious adverse impact on the right of banks and other financial institutions to recover their dues. We hope and trust that in future the High Courts will exercise their discretion in such matters with greater caution, care and circumspection.' 27. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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