9911796707
TMI Blog2018 (4) TMI 412X X X X Extracts X X X X X X X X Extracts X X X X ..... held by the trial Court would not bar the civil dispute. All the issues are to be answered in favor of the respondents and against the appellant - appeal suit disposed off. - A. S .(MD) No. 62 of 2001 - - - Dated:- 20-7-2017 - Mr. M.M. Sundresh and Mr. N. Sathish Kumar, JJ. For Appellant : Mr.R.Sekaran for M/s.King Partridge Respondent : Ms.Mahalakshmi for Ms.G.Hemalatha JUDGMENT Mr. M.M. Sundresh The defendant is the appellant before us. The suit has been laid for recovery of money on the basis that the appellant is liable to pay sales tax to the tune of ₹ 14,61,146/-, with interest, as against which the 'Form H' was issued by it being rejected by the Deputy commercial Tax Officer, Karur (R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith no document marked. The trial Court by placing reliance on Exs.A2 to A5 was pleased to hold that it is an liability fastened upon the appellant to pay sales tax, more so, when 'From H' given by it was rejected by the Deputy Commercial Tax Officer, Karur (Rural), Karur. Incidentally, reliance has been made on the purchase order made, apart from the terms and conditions which governs the parties. 3. The point for consideration is as to whether the appeal is liable to be allowed or not with specific reference to the issues framed. 4. It appear, thereafter, a writ petition was filed, challenging the order passed by the Tamil Nadu Taxation Special Tribunal at the instance of the respondent. Accordingly, a Division Bench of this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner to seek for refund of whatever tax and penalty already paid. The writ petition stands allowed. No costs. 3. The direction contained in the said paragraph shall be followed in this writ petition also. The Writ Petition is ordered as indicated above. No costs. 5. Thus, the subsequent events would give a different picture. The entire matter is before the Deputy Commercial Tax Officer, Karur (Rural), Karur for fresh consideration. In the meanwhile, during the proceedings, the respondent has paid the entire sales tax due, as per the order. If the respondent succeeds, it is entitled for refund, meaning thereby till such time there is no question of refund. During the pendency of this appeal and in pursuant to the order passed b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eding before this Court as held by the trial Court would not bar the civil dispute. The learned counsel for the appellant raised a contention on the cause of action. As stated by us, the said contention cannot be accepted. The cause of action has arisen, since the plaintiff was made to file the suit pursuant to the matter before the statutory authority went in vain. After all, at the time of filing the suit, the plaintiff has in fact paid the amount. Thus, the suit has been filed for recovery of the amount. In such view of the matter we do not find any error in the judgment and decree rendered by the trial Court. 8. Accordingly, while confirming the judgment and decree of the trial Court, the same stands modified as follows: (i) The r ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
