9911796707
TMI Blog2019 (5) TMI 120X X X X Extracts X X X X X X X X Extracts X X X X ..... ion No.5.4 of the Eligibility Certificate and consequently, they have not received any one of the notices dated 13.09.2005, 16.10.2006, 6.12.2006 and 13.2.2007 since one of the staffs working in their company had not placed anyone of the notices before the responsible officer, this Court deems it fit to give one more opportunity to the petitioner to put forth their case. The petitioner is directed to appear before the Assistant Commissioner (CT), Zone-2, Chennai, III Floor, PAPJM Building, Chennai-6 in his office at 3.00 p.m. on 06.06.2019 along with all the documents. On such appearance of the petitioner before the 1st respondent, he shall decide the case of the petitioner afresh on merits - petition allowed by way of remand. - W.P.No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x deferral scheme by which new industries would be entitled to collect sales tax, retain, utilize the same for promotion of the industry and repay it after a period. The Sales Tax deferral was granted taking into consideration of the fixed assets value and after sometime, when an Insurance Policy was taken for a sum of ₹ 70,15,000/- by the petitioner insuring the machineries, the 1st respondent objected to the same and wanted the fixed assets to be insured to a value not less in value equivalent to the total deferral amount and insisted that the insurance policy should be taken to cover the deferral loan of ₹ 93,46,000/-. When there was a delay in taking the insurance coverage for the remaining amount over and above ₹ 70,1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the petitioner, they were not served upon the petitioner. Had the petitioner received anyone of the notices, they would have definitely approached the 1st respondent, placed the entire facts before them stating that they were under compulsion to sell the plant and machinery to ₹ 1,01,050/- which is nothing to do with the violation of the Condition No.5.4 of the Eligibility Certificate. Therefore, if the petitioner is again granted one more opportunity, it will enable them to place all the facts before the 1st respondent, who in turn, can take any decision afresh. 5. A detailed counter affidavit has been filed by the respondents. 6. Learned Government Advocate (Taxes) appearing for the respondents submit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urther direction to the petitioner to pay the entire deferral amount. 7. Since the petitioner admitted the fact that they have been issued with the Certificate of Eligibility for deferral of Sales Tax to a maximum amount of ₹ 93,46,000/- for a period of 9 years and also further claimed that they have not violated the Condition No.5.4 of the Eligibility Certificate because they have effected sale of only a part of the plant and machinery to the tune of ₹ 1,01,050/- which is nothing to do with the violation of Condition No.5.4 of the Eligibility Certificate and consequently, they have not received any one of the notices dated 13.09.2005, 16.10.2006, 6.12.2006 and 13.2.2007 since one of the staffs working in their co ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
