9911796707
TMI Blog2015 (9) TMI 415X X X X Extracts X X X X X X X X Extracts X X X X ..... ces to meet requirements under statute, especially with regard to fixation of 'floor rate' for collection of advance tax under Section 16(A) of Act – Therefore while sustaining power and jurisdiction of Commissioner to have issued relevant Circular, Court directs Commissioner to consider grievance of petitioners as per relevant representations, especially with reference to non-availability of internet facility at relevant place and also as to transportation of goods through railway wagons – Decided partially in favour of Petitioner. - W.P.(C). Nos. 11901, 12730 & 17161 of 2014 - - - Dated:- 23-9-2014 - P.R.RAMACHANDRA MENON, J. FOR THE PETITIONER : SRI.V.V.ASOKAN (SR.), SRI. JAIKRISHNA R. FOR THE RESPONDENT : SPECIAL GOVERNMENT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d out that, the Commissioner has adopted a discriminative stand in so far as, some of the dealers trading 'Cement' and 'Rubber' stand excluded from satisfying the requirement under Ext.P6. This in turn has been brought to the notice of the 1st respondent/Commissioner by submitting Ext.P5 representation, which however has been kept in cold storage and hence the writ petition. 3. Coming to the grievance of the petitioners in W.P.(C) No. 12730 of 2014, the learned counsel for the petitioners projects the grievance of the merchants engaged in timber sale in general by virtue of the consequence resulted due to the change to the 'e-platform'. It is stated that the change was brought originally by Ext.P1 Circular dated 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10.07.2014. 4. The petitioners in W.P.(C).No. 11901 of 2014 are the Traders Association, Merchants Union and other affected parties who mainly challenge the correctness and sustainability of Ext.P5 Circular dated 22.04.2014 referring to the instance of discrimination and hardships being felt by them, because of the change brought about. They have also made an attempt to challenge the legality of said Circular with reference to the authority and jurisdiction of the Commissioner to have issued the same. It is pointed out that, their grievance is also projected by way of Ext.P6 representation preferred before the Commissioner. 5. Heard the learned counsel for the petitioners as well as the learned Special Government Pleader appearing fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in all respects. In response to the submission made by the learned counsel for the petitioners that there is 'no provision' in the statute, but for Section 3, reference is made to 'Section 93 A' of the Act, which is brought into force by virtue of the amendment in the year 2012. The said provision reads as follows: 93A. Electronic filing and payment:- (1) The Government may require the assessees to file returns, forms and other statements to be submitted by him under this Act and make the payment of tax, fee or other amounts due under this Act, electronically through the official website of the Commercial Taxes Department. (2) Notwithstanding anything contained in section 92, the Commissioner may, for the purpose of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e transportation of goods through railway wagons. The learned counsel for the petitioner submits that the difficulty brought to the notice of the Commissioner by the dealers of Cement industry has already been considered and the said dealers stand exempted, enabling them to transport goods under manual Form 15. Same circumstances are equally applicable to the 'steel industry' as well, who bring the goods through railway wagon, submits the learned counsel. Reference is made to the complaints/grievance/difficulties brought to the notice of authorities at different points of time by the dealers from different corners as referred to in the Circulars. But the exemption has been given only to the dealers in 'Rubber' and 'Cemen ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
