WRIT PETITION 2285 of 2008 on 24 December 2007

1. The Commercial Tax Officer, Ranipet (SIPCOT), Ranipet.

2. The Assistant Commissioner (CT), Vellore. Vellore.

3. The Deputy Commissioner of Commercial Taxes, Vellore.

..Respondents in all WPs

Prayer:

WP 2285 of 2008 is filed under Article 226 of theConstitution of India, praying for the issuance of a Writ ofCertiorari, calling for the records on the file of the secondrespondent herein in RC.A3.1191/2007 dated 24.12.2007 and quashthe same.

WP 2286 of 2008 is filed under Article 226 of theConstitution of India, praying for the issuance of a Writ ofCertiorari, calling for the records on the file of the firstrespondent herein in CST No.352030/2005-06 dated 26.12.2007 andquash the same.

WP 2287 of 2008 is filed under Article 226 of theConstitution of India, praying for the issuance of a Writ ofCertiorari, calling for the records on the file of the firstrespondent herein in CST No.352030/2004-05 dated 26.12.2007 andquash the same.

WP 2288 of 2008 is filed under Article 226 of theConstitution of India, praying for the issuance of a Writ ofCertiorari, calling for the records on the file of the firstrespondent herein in CST No.352030/2002-03 dated 26.12.2007 andquash the same.

WP 2289 of 2008 is filed under Article 226 of theConstitution of India, praying for the issuance of a Writ ofCertiorari, calling for the records on the file of the firstrespondent herein in CST No.352030/2000-01 dated 26.12.2007 andquash the same.

WP 2290 of 2008 is filed under Article 226 of theConstitution of India, praying for the issuance of a Writ ofCertiorari, calling for the records on the file of the firstrespondent herein in CST No.352030/2003-04 dated 26.12.2007 andquash the same.

WP 2291 of 2008 is filed under Article 226 of theConstitution of India, praying for the issuance of a Writ ofCertiorari, calling for the records on the file of the firstrespondent herein in CST No.352030/2001-02 dated 26.12.2007 andquash the same.

WP 2285 of 2008 is filed challenging the order passedregarding retrospective alteration of the conditions of theagreement, which caused infringement of right of the petitioner. 2. WP Nos.2286 to 2291 of 2008 are filed questioning thelevy of interest and the issues raised are interconnected.

3. The learned counsel appearing on behalf of the writpetitioners mainly contended that retrospective of alteration ofthe conditions of the agreement are impermissible. Even underGeneral Law and more-so, such an alteration is done unilaterallywithout even providing reasonable opportunity to the writ petitioners to put forth their case and the writ petitioners,therefore, are entitled for an effective adjudication in thisregard.

4. This Court is of the considered opinion thatretrospective alteration of agreement, in normal circumstances,is impermissible and if at all any statutory provisions conferspower to the authority, it is to be adjudicated with referenceto such provisions and by affording complete opportunity to theAssessees to defend their case in the manner known to law.

5. Perusal of the order would show that a show cause noticewas issued and the writ petitioners submitted their objections.However, considering the nature of retrospective alterationmade, an elaborate adjudication of mixed question of law andfacts are required.

6. Thus, this Court thought fit that these cases are to beremitted back for effective adjudication of the issues and suchdisputed facts between the parties, cannot be adjudicated in thewrit proceedings under Article 226 of the Constitution of India.

7. The retrospective alteration of certain conditions by theDepartment requires adjudication of facts. Such an adjudicationmust be done with reference to the documents and evidences andalso with reference to the provisions of the Act and Rules.

8. Under these circumstances, considering the fact there wasa long delay, this Court is of an opinion that an opportunity isto be provided to the writ petitioners for effectivepresentation of their case before the Competent Authority forthe purpose of redressing their grievances.

9. Accordingly, impugned orders RC.A3.1191/2007 dated24.12.2007, CST No.352030/2005-06 dated 26.12.2007, CSTNo.352030/2004-05 dated 26.12.2007, CST No.352030/2002-03 dated26.12.2007, CST No.352030/2000-01 dated 26.12.2007, CSTNo.352030/2003-04 dated 26.12.2007 and CST No.352030/2001-02dated 26.12.2007 are quashed and the matters are remitted backto the first respondent for the purpose of fresh adjudication.The first respondent shall consider the claim set out by thewrit petitioners, adjudicate the same by following theprocedures and by affording an opportunity to the writpetitioners and decide the issues as expeditiously as possible.The writ petitioners are at liberty to submit their originalobjections, additional objections, if any and the documentsrelied upon and also the judgments etc., along with the orderpassed in these writ petitions.

10. With the above directions, the writ petitions standallowed. However, there shall be no order as to costs.Consequently, connected miscellaneous petitions are closed.

Sd/-

Assistant Registrar(CS VII)

//True Copy//

Sub Assistant Registrar

Svn

To

1. The Commercial Tax Officer, Ranipet (SIPCOT), Ranipet.

2. The Assistant Commissioner (CT), Vellore.

3. The Deputy Commissioner of Commercial Taxes,Vellore.

+1cc to M/s.N.Sri Prakash, Advocate Sr No.38764+1cc to the Special Government Pleader Sr No.38996

WPs 2285 to 2291 of 2018

AJS (CO)PR (13/09/2021)