TMI Blog2019 (7) TMI 1398X X X X Extracts X X X X X X X X Extracts X X X X ..... up, heard out and is being disposed of. 3.Main writ petition arises under 'Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act 32 of 2006)', hereinafter referred to as 'TNVAT Act' for brevity. 4. Instant writ petition pertains to 'Assessment Year 2013-14', which shall hereinafter be referred to as 'said AY' for the sake of convenience and clarity. 5. It is not in dispute that the writ petitioner is a dealer under TNVAT Act. 6.On verification of returns filed by the writ petitioner, particularly Form WW, certain discrepancies were found, particularly it was noticed that writ petitioner has effected purchases to the tune of little over 1.63 Crores, but on verification by Department it turned out that numerical values were different. Therefore, a revisional notice dated 12.04.2018 was issued specifically calling upon the writ petitioner to file objections, if any, inter-alia setting out the details of purchases. To be noted, revisional notice was issued by the Commercial Tax Officer and this is not a case of inspection by the Enforcement Wing. 7. Writ petitioner did n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it. Noticee responded to the notice and contended that this sum was paid in lieu of consent given by her for second marriage. This was found to be completely unacceptable and therefore, Hon'ble Supreme Court came to the conclusion that this cannot be the sole ground for an assessment. 15. Therefore, in the considered view of this Court, Girdhari Lal case is clearly distinguishable on facts. In this case, before proceeding further, this Court reminds itself of the time honoured Padma Sundara Rao principle [ Padma Sundara Rao Vs. State of Tamil Nadu reported in (2002) 3 SCC 533]. Padma Sundara Rao principle is to the effect that a case is an authority for the factual setting of that particular matter in which the decision is rendered and most relevant paragraph is Paragraph 9, which reads as follows: '9. Courts should not place reliance on decisions without discussing as to how the factual situation fits in with the fact situation of the decision on which reliance is placed. There is always peril in treating the words of a speech or judgment as though they are words in a legislative enactment, and it is to be remember ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the same, particularly Paragraph 8 reveals that this is a case where the entire tax as well as penalty has been paid by the Assessee. Paragraph 8 reads as follows: ' 8. In the light of the aforesaid discussion, there being no dispute that the issue on merits is covered by the order of this Court in J.K.M.Graphics Solutions Pvt. Ltd., Vs. C.T.O., Vepery Assessment Circle, Chennai (supra) and also the fact that the petitioner paid the entire tax as well as penalty and in the interests of justice, the impugned order is set aside and the Assessing authority is directed to take the proceedings denovo and in accordance with law, after affording an opportunity of hearing to the petitioner.' 20. Learned single Judge has articulated that this is what has impelled the learned single Judge to direct re-assessment to be done denovo. 21. Therefore, the four judgments/orders annexed to the typed-set of papers in the considered opinion of this Court do not come to the aid of the writ petitioner in the instant case. Underling common aspect in terms of facts in all these four cases is that the Assessee have sent objecti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his Court reminds itself that alternate remedy is a rule of discretion. In other words, alternate remedy is not an absolute rule and is, therefore, not a rule of compulsion, but it is a rule of discretion. This Court also reminds itself that alternate remedy rule is a self-imposed restraint as far as this Court exercising writ jurisdiction is concerned. Notwithstanding the obtaining position that alternate remedy rule is a rule of discretion and that it is a self-imposed restraint, Hon'ble Supreme Court in Satyawati Tandon Case [ United Bank of India Vs. Satyawati Tondon and others reported in (2010) 8 SCC 110] has held that when it comes to cases pertaining to taxes, cess etc., i.e., fiscal laws in general, rule of alternate remedy has to be applied with utmost rigour. Satyawati Tandon Case was reiterated by Hon'ble Supreme Court in K.C.Mathew case [Authorized Officer, State Bank of Travancore Vs. Mathew K.C. reported in (2018) 3 SCC 85]. Relevant paragraph in K.C.Mathew case is paragraph 10 and the same reads as follows: '10. In Satyawati Tondon the High Court had restrained further proceedings under Section 13(4) of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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