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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 ..... ELD THAT:- If the order passed by the quasi judicial authority is taken as a foundation for bringing the quasi judicial authority under disciplinary proceedings, no quasi judicial authority can discharge his functions without fear. While exercising the quasi judicial power, the authority concerned should have the independency to decide the issue within his power. Even wrong interpretation of law or wrong appreciation of facts cannot be the reason to issue charge memo against the authority exercising quasi judicial powers and the impugned proceedings can be challenged only by way of preferring an appeal. The charge memo issued by the first respondent is completely without jurisdiction and authority. Further the respondents have also faile ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nai (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 violated the condition prescribed for admitting appeal under TNVAT Act as prescribed under Section 51 of the TNVAT Act. Thus, you are held responsible for the revenue loss of Rs. 47,41,644/- being the amount of admitted tax in respect of total disputed amount of Rs. 1,89,66,575/-. Charge No.2: That you, ThiruV.Mahendran, formerly Appellate Deputy Commissioner (ST), Chennai (Central), now Deputy Commissioner (ST) (Appeals), Chennai - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 extracted hereunder: 51. Appeal to Appellate Deputy Commissioner :- ......provided further that in the case of an order under Section 22, Section 24, Section 26, Subsections (1), (2), (3) and (4) of Section 27, Section 28 or Section 29, no appeal shall be entertained under this Sub-section unless it is accompanied by satisfactory proof of the payment of the tax admitted by the appellant to be due or of such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l 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 percent of the difference of the tax assessed by the assessing authority and the tax assessed by the appellant. In all the cases, the appellants have disputed the entire assessment and the tax demand raised by the assessing authority and in such situation the entire tax demand made by the assessing authority is the subject matter of the appeals. As the appellants were carrying out ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 Orissa Vs.Sangram Keshari Misra, this Court held that normally a charge-sheet is not quashed prior to the conducting of the enquiry on the ground that the facts stated in the charge are erroneous for the reason that to determine correctness or truth of the charge is the function of the disciplinary authority. 11. If the order passed by the quasi judicial a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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