I.Saranya vs. The Commissioner
Original PDF →Facts
The petitioner, I.Saranya, filed a writ petition seeking to quash a show cause notice dated June 14, 2018, issued by the Commissioner, Madurai Corporation. The notice called upon the petitioner to explain why criminal proceedings should not be initiated for not obtaining a license from the corporation. The petitioner stated that she commenced her business approximately 1.25 years prior and inadvertently omitted to obtain the license due to the business being a small unit. She had already obtained a GST Registration Certificate and the property was subject to property tax by the Corporation. An application for the required license was submitted on July 7, 2018, and was pending.
Held
The Court, by consent of both parties, took up the writ petition for final disposal at the admission stage. The Court noted that the petitioner had applied for the necessary license on July 7, 2018, and this application was pending. Given that the petitioner had initiated steps to obtain the license and had inadvertently omitted to do so in time for her small business, the Court found it appropriate to permit her to reply to the show cause notice. The Court granted the petitioner liberty to file a reply to the show cause notice within two weeks. Upon receipt of the reply, the respondents were directed to consider it on its merits and pass appropriate orders within six weeks. Crucially, the Court directed that no criminal proceedings should be initiated against the petitioner until the disposal of her reply to the show cause notice. The issue of quashing the show cause notice was not definitively decided but was deferred pending the petitioner's reply and the respondents' subsequent decision.
Key Issues
1. Whether the Court should quash the show cause notice dated June 14, 2018, issued by the Commissioner, Madurai Corporation, and restrain the respondents from initiating criminal proceedings against the petitioner. Petitioner's Contention: The petitioner argued that she had inadvertently omitted to obtain a license for her small business unit and had since applied for it. She also highlighted that she possessed a GST Registration Certificate and paid property tax to the Corporation, indicating her compliance with other statutory requirements. She sought to have the show cause notice quashed and criminal proceedings restrained. Respondents' Contention: The judgment does not record any specific arguments made by the respondents. However, the issuance of the show cause notice itself indicates the respondents' position that the petitioner was in violation of the requirement to obtain a license.
Sections Cited
None explicitly mentioned as discussed in the judgment.
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
ORDER By consent of both parties, this writ petition is taken up for final disposal, at the stage of admission itself. 2.Through the impugned order, dated 14.06.2018, the first respondent herein had called upon the petitioner, to show cause as to why criminal proceedings shall not be initiated against him, for not obtaining licence from the corporation. Pursuant to the notice, the petitioner had also submitted an application, on 07.07.2018, seeking for licence and the said application is pending before the first respondent herein. 3.The learned counsel for the petitioner also submitted that the petitioner has commenced her business only about 1¼ years back. https://hcservices.ecourts.gov.in/hcservices/
2 Since the same is a small unit, they inadvertently omitted to get licence in time. 4.The petitioner had already hold GST Registration Certificate and the property is also subjected to property tax, by the Corporation. Since the petitioner has already initiated steps to seek for licence from the first respondent herein, it would be appropriate to permit the petitioner to give reply to the show cause notice, dated 14.06.2018. 5.In the light of the same, the petitioner is granted liberty to give a reply to the first respondent to the impugned show cause notice, dated 14.06.2018, within a period of two weeks from today. On receipt of such reply, the respondents shall consider the same on its own merits and pass appropriate orders, within a period of six weeks from the date of receipt a reply, to the show cause notice. 6.With the above directions, this writ petition is disposed of. Till the disposal of the petitioner's reply to the show cause notice, the respondents shall not initiate any criminal proceedings against the petitioner herein. No costs. Consequently, connected miscellaneous petition is closed. Assistant Registrar(AE) // Sub Assistant Registrar(CS-II) To: 1.The Commissioner, Madurai Corporation, Madurai-625002. 2.The City Health Officer, Madurai Corporation, Madurai-625002. +1cc to Mr.P.Paranthaman, Advocate, SR.No.74239. +1cc to Mr.N.Shanmuga Selvam, Advocate, SR.No.74295. W.P.(MD)No.15726 of 2018 and W.M.P.(MD)No.14085 of 2018 19.07.2018 CP RAM/SV/SAR 2/23.07.2018/2P/5C https://hcservices.ecourts.gov.in/hcservices/
Reproduced from the public record of the Madras High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.