Multi Tec Trading Corporation vs The Commercial Tax Officer (Enforcement Wing)

M. Jaichandren, J.—This writ petition has been filed praying for a writ of Mandamus, to direct the Respondent to return the cheques bearing

Nos. 000021 and 000022, dated 19.02.2011, issued by by the Petitioner, for a total sum of Rs. 11,18,103/-

The main contention of the learned Counsel appearing on behalf of the Petitioner is that the Respondent had compelled the Petitioner to issue the

cheques, during the course of the inspection conducted by the Respondent in the Petitioner''s premises. The Respondent had compelled the

Petitioner to issue the cheques even without passing the assessment order, for the assessment year 2009-2010.

The learned Government Advocate for Taxes appearing on behalf of the Respondent had not refuted the submission made by the learned

Counsel appearing on behalf of the Petitioner that no assessment order had been passed, for the assessment year 2009-2010, till date.

In such circumstances, the Respondent is directed to return the cheques bearing Nos. 000021 and 000022, dated 19.02.2010, within a period

of ten days from the date of receipt of a copy of this order. However, it goes without saying that it would be open to the Respondent to proceed

further against the Petitioner, by passing an assessment order for the assessment year 2009-2010, in respect of the General Sales Tax liable to be

paid by the Petitioner, in the manner known to law.

The Writ Petition is ordered accordingly. No costs. Consequently, connected miscellaneous petition is also closed.