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TMI Blog2023 (11) TMI 823X X X X Extracts X X X X X X X X Extracts X X X X ..... ajan, learned Senior Counsel for the petitioner and Mrs.Vasantha Mala, learned Government Advocate (Commercial Tax) appearing for the respondents. 3. The facts of case in brief are as follows: The petitioner was working as an Appellate Deputy Commissioner, Chennai. He has been given with the charge memo on 05.08.2019 containing the following charges: Charge No.1: You, Thiru V.Mahendran, formerly Appellate Deputy Commissioner (ST), Chennai (Central), now Deputy Commissioner (ST)(Appeals), Chennai - I, admitted the appeals filed by Tvl.V.S.Raviraj, a dealer in Works Contract, under the jurisdiction of Assistant Commissioner (ST), MMDA Colony Assmt. Circle, Chennai, without the mandatory payment of 25% disputed tax. Thus, you have violat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learned Government Advocate (Commercial Tax) appearing for the respondents submitted that normally when disciplinary proceedings are initiated and the same is pending, the petitioner is not entitled to file a Writ Petition for seeking any relief without participating in the disciplinary proceedings. The peculiar facts which led to the issuance of charge memo against the petitioner requires a little elaboration. The petitioner who is a quasi judicial authority in his capacity as an appellate authority has entertained the appeal without mandating the payment of 25% of the admitted tax as prescribed under Section 51 of the Tamil Nadu Value Added Tax Act, 2006. For the sake of clarity, Section 51 of the Tamil Nadu Value Added Tax Act is extrac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mittedly, the orders passed by the petitioner is appealable and that can be challenged before the Appellate Tribunal. Infact on a reference made by the present Deputy Commissioner (Appeal) Chennai to the Chairman, Tamil Nadu Sales Tax Appellate Tribunal for seeking an opinion as to whether the impugned appeal has to be entertained only after paying 25% of the disputed tax. The chairman, Tamil Nadu Sales Tax Appellate Tribunal has given the following clarification: "To file an appeal before the first appellate authority, the relevant provisions are contained in Section 51 of the TNVAT Act, 2006. Amongst other requirements, one of the conditions to get the appeal admitted by the first appellate authority is the payment of twenty five perc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it is held as under: "10. Ordinarily a writ application does not lie against a charge-sheet or show-cause notice for the reason that it does not give rise to any cause of action. It does not amount to an adverse order which affects the right of any party unless the same has been issued by a person having no jurisdiction/competence to do so. A writ lies when some right of a party is infringed. In fact, charge -sheet does not infringe the right of a party. It is only when a final order imposing the punishment or otherwise adversely affecting a party is passed, it may have a grievance and cause of action. Thus, a charge-sheet or show-cause notice in disciplinary proceedings should not ordinarily be quashed by the Court. 11. In State of Ori ..... X X X X Extracts X X X X X X X X Extracts X X X X
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