Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2023 (6) TMI 490

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... (M-1) Department, dated 01.03.2023, in and by which, the Management Committee was superseded by the Government. HELD THAT:- The petitioners / some of the newly elected Management Committee Members have made a representation on 04.02.2023 and filed WP.No.7179 of 2023 for a mandamus. The Government Order in G.O.Ms.No.17, Commercial Tax and Registration (M-1) Department was passed on 01.03.2023. This Court, on 10.03.2023, directed the respondents to pass orders on the representation of the petitioners. This order was passed at the admission stage itself. The petitioners have suppressed the issuance of the Government Order dated 01.03.2023, when the writ petition came up for hearing on 10.03.2023. Therefore, this Court, without any referenc .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... urt are the Management Committee members of Victoria Edward Hall Society, Madurai. According to them, the first respondent has issued the impugned notice dated 15.05.2023 for conducting enquiry on the alleged irregularities with regard to the functioning of the Society. However, even before conducting the enquiry, a Government Order in G.O.Ms.No.17, Commercial Tax and Registration (M-1) Department, dated 01.03.2023, came to be passed, superseding the Management Committee of Victoria Edward Hall Society. Without recalling this Government Order, the impugned notice of enquiry came to be issued and therefore, they have filed this writ petition. 3. Mr.S.Prabakaran, learned Senior Counsel appearing for the petitioners submitted that the erstw .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he petitioners / the newly elected Management Committee Members and without recalling this Government Order, the first respondent has issued the impugned notice of enquiry, as an eyewash, to show as if they have provided due opportunity. 5. According to the learned Senior Counsel, post decisional opportunity of hearing does not sub-serve the principles of natural justice and in this regard, he has relied on the decision of the Hon'ble Supreme Court in H.L.Trehan Others v. Union of India Others , reported in CDJ 1988 SC 029 , wherein, it has been held as follows:- 12. It is, however, contended on behalf of CORIL that after the impugned circular was issued, an opportunity of hearing was given to the employees with regard .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... dated 04.02.2023 after affording them due opportunity of hearing. In pursuance of the said direction, the impugned notice of enquiry dated 15.05.2023 was issued before passing orders on the representation dated 04.02.2023. 7. This Court paid it's anxious consideration to the rival submissions and also to the materials placed on record. 8. The bone of contention of the petitioners is that the impugned notice of enquiry dated 15.05.2023 ought to have been issued after recalling the Government Order in G.O.Ms.No.17, Commercial Tax and Registration (M-1) Department, dated 01.03.2023, in and by which, the Management Committee was superseded by the Government. 9. The Government, at the first instance, has passed G.O.Ms.No.140, Regist .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... MC Member 8 A.Stephen MC Member 9 A.B.Sukinae MC Member 10 V.Veluchamy MC Member 11 M.Bismillah Khan MC Member 12 V.Duraipandi MC Member 13 V.Vimal Ravindra Raja MC Member 14 P.Srinivasan MC Member 11. According to the petitioners, the writ petitions in WP.(MD)Nos.18857, 18858 of 2021 was filed by the then office bearers challenging G.O.Ms.No.140, Regist .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... der in G.O.Ms.No.17, Commercial Tax and Registration (M- 1) Department, dated 01.03.2023, WP.No.9976 of 2023 is filed by the Society and pending before this Court. Similarly, yet another petition in WP(MD)No.4834 of 2023 is also filed and pending before the Madurai Bench challenging the said Government Order. Therefore, this Court is not inclined to delve into the merits of G.O.Ms.No.17, Commercial Tax and Registration (M-1) Department, dated 01.03.2023. 14. The petitioners / some of the newly elected Management Committee Members have made a representation on 04.02.2023 and filed WP.No.7179 of 2023 for a mandamus. The Government Order in G.O.Ms.No.17, Commercial Tax and Registration (M-1) Department was passed on 01.03.2023. This Cour .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates