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Our Legal Correspondent

Chennai, Sept. 16 Two Central sales tax assessment orders of the Commercial Tax Officer (CTO), Srirangam Assessment Circle, in respect of a Tiruchi steel unit, were set aside by the Madurai Bench of Madras High Court as the CTO had refused to allow personal hearing of the petitioner (steel industry).

Mr Justice K. Chandru, while allowing a writ petition of Shri Amman Steel & Allied Industries, Tiruchi, remitted back to the CTO the assessment orders for years 2001-02 and 2004-05 for fresh consideration after giving opportunity of a personal hearing to the petitioner under Section 16 of the Central Sales Tax Act.

The petitioner contended that since the entire exercise (ST assessment) had been based upon the proceedings of the Central Excise Department, the CTO must be directed to await the final adjudication order of the Commissioner of Central Excise.

The judge ruled that since the CTO had perused the relevant records of the steel unit, he could also be parted with such of those materials which formed part of his opinion in passing fresh assessment orders. If any such request was made by the petitioner, such records should be furnished to them.

The judge ruled that while there was no difficulty in conceding the 1st request of the petitioner, with reference to the subordinating the decision-making process of the CTO to that of Central Excise Department, which was a different department of the Central Government, the said request could not be countenanced by the court. Hence, the impugned assessment orders for years 2001-02 to 2004-05 stood set aside.

From a communication dated 17-12-2007 from Superintendent of the Central Excise to CTO, it could be presumed that after filing of the writ petition, the CTO undertook the exercise of perusing the relevant records assessed by the Central Excise Department. As such, the CTO could also be parted with such of those materials which formed part of his opinion in passing fresh assessment orders.

To the extent indicated above, the writ petition stood allowed, the judge held.

More Stories on : Courts/Legal Issues | Taxation | Tamil Nadu

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