DUNLOP INDIA LIMITED Vs. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, FAST TRACK AND ORS.

JUDGEMENT

(1.) The Petitioner has filed the present writ petition challenging the notice issued by the second Respondent dated December 24, 2009 by which the second Respondent has informed the Petitioner that if the arrears of tax are not paid within seven days' time, action will be initiated under the Revenue Recovery Act with interest under Section 24 of the Tamil Nadu General Sales Tax Act, 1959.

(2.) The Petitioner-company was closed as a sick industry in the year 1998 and on completion of the BIFR proceedings, the company has been revived by the new management in the year 2006. It is stated that after the company was revived in 2006, a letter was issued to the sales tax authorities in March 2006 requesting the authorities to furnish the copies of various documents relating to the company since no records are available with them, which forms the basis in arriving at the amount of tax payable by the company. It is seen that after receiving the said letter, the second Respondent had issued a notice on October 18, 2006 demanding an amount of Rs. 82,05,48,103 as arrears of tax for the year commencing from 1978-79 to 1997-98. The Petitioner has again given a reply on October 27, 2006 asking for some of the documents which are as follows:

(3.) The learned Counsel would further submit that they have C forms and F forms to show that they are entitled for nearly 520 crores by way of exemption. It is seen that the Petitioner-company has thereafter filed W. P. No. 43578 of 2006 before this Court challenging the said notice dated October 18, 2006. In the writ petition also, the Petitioner has taken a stand that while the Respondent-Department is claiming huge amount of Rs. 82,05,48,103 towards the arrears of tax for the year 1978-79 to 1997-98, without any relevant records on hand it is difficult for the Petitioner to arrive at the actual amount due. While disposing of the said writ petition, this Court by an order dated December 13, 2006 has directed the first Respondent to furnish all the necessary information to which the Petitioner is legally entitled to.