S. Kavitha Devi v. Deputy Commissioner Commercial Taxes, Trichy
2014-09-16
T.S.SIVAGNANAM
body2014
DigiLaw.ai
Judgment : 1. The petitioner seeks for issuance of writ of certiorari to quash the order of assessment passed by the second respondent for the assessment year 2009-2010 under the provisions of the Central Sales Tax Act. 2. The petitioner is a dealer, who reported a total and taxable turn over by filing Form-C, for the assessment year 2009-2010. The petitioner claims concession of levy of tax at 2% on sales turn over against 'C'-Form declaration. However, at the first instance, the petitioner has not produced Form-C. Further, according to the petitioner, later he produced Form-C from the selling dealers. In this regard, an acknowledgement letter dated 18.10.2011 is produced before this Court to show that Form-C has been produced before the Office of the respondent. However, there is no stamp of the respondent to establish the receipt of Form-C. It is submitted that C- Forms are very much available and copies of the same is in the typed set of papers. 3. Hence, this Court is of the view that an opportunity should be granted to the petitioner to produce the documents. 4. In the result, the writ petition is allowed by way of setting aside the impugned order and the matter is remitted to the second respondent for fresh consideration. The second respondent shall fix a date for hearing and on which date, the petitioner is directed to appear before the second respondent and produce the documents available with them. Thereafter, the second respondent shall pass appropriate orders on merits and in accordance with law, within a period of eight weeks from the date of conclusion of personal enquiry. Consequently, connected M.P.(md).No.1 of 2014 is closed. No costs.