Tamil Nadu Agencies vs The Commercial Tax Officer, Sivakasi (Town)

Venugopal, J.—There were E-I form sales not covered by C forms and E-II form sales covered by E-II forms (sic). As the assessee failed

to produced the E and C forms, the above turnover was assessed to sales tax. The assessee then filed a writ petition before this Court. The

learned Judge of this Court dismissed the writ petition because of availability of an alternative remedy provided under the statute. Against the order

of the learned single Judge, the present writ appeal is filed.

The learned counsel for the appellant relying on the decision of the Supreme Court reported in Baburam Prakash Chandra Maheshwari Vs.

Antarim Zila Parishad now Zila Parishad, Muzaffarnagar, , contended that one well-recognised is exception to the doctrine with regard to the

exhaustion of statutory remedies is violation of principles of natural justice and as the impugned assessment order has been made in violation of the

principles of natural justice, it is open to the appellant to move the High Court under article 226 of the Constitution for issuing appropriate writs for

quashing them without being obliged to file an appeal as provided under the statute.

Against the original assessment order, after an appeal to the Appellate Assistant Commissioner the appellant filed an appeal to the Sales Tax

Appellate Tribunal and the Tribunal remanded the case back to the assessing authority with a direction to give the assessee an opportunity to

produce the E and C forms. The assessee, by its letter dated 26th December, 1980, requested the Commercial Tax Officer to issue summons u/s

54 of the Tamil Nadu General Sales Tax Act to M/s. Paper Syndicate to produce the E-II forms. The request was rejected on the ground that it is

obligatory on the part of the appellant to collect the E-II forms from the selling dealer and the assessing authority cannot be made a party to collect

the said forms from the selling dealer. Section 54 of the Tamil Nadu General Sales Tax Act is an enabling provision empowering the assessing

authority to compel parties to produce the documents required by it. Non-compliance of this enabling provision by the assessing authority is no

ground for holding that there is violation of principles of natural justice, when the assessing officer proceeded to make the assessment without

summoning the E-II forms from the selling dealer. From the notice dated 6th December, 1980, sent by the assessee-firm to the Paper Syndicate it

is seen that M/s. Paper Syndicate was withholding the E-II forms on account of certain outstanding due from the appellant. In the circumstances, it

is obligatory on the part of the appellant to settle the dues and produce the E-II forms from M/s. Paper Syndicate. The absence of issue of

summons by the assessing officer to M/s. Paper Syndicate cannot be availed of by the appellant for raising the plea that there is a violation of the

principles of natural justice in making the assessment. As no violation of principles of natural justice has been established in this case, the learned

single Judge of this Court is perfectly justified in dismissing the writ petition on the ground of availability of alternative remedy provided to the

appellant. We, therefore, see no reason to entertain this writ appeal and it accordingly stands dismissed.

Appeal dismissed.