2007 (4) TMI 645

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....on Special Tribunal praying to call for the records on the files of the second respondent in C.T.R.A. No. 2 of 2002 dated March 18, 2003, quash the same, while directing the second respondent to rectify its proceedings in C.T.A. No. 160 of 2002 dated May 20, 2002 and set aside the imposition of surcharge and additional surcharge imposed on the tax paid under section 7C of the Tamil Nadu General Sa....

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....ge on the tax paid under section 7C of the Act and penalty. Both the original petitions were transferred to the file of this court on the abolition of the Tribunal and are numbered as these writ petitions. The petitioner is a company and a registered dealer on the file of the first respondent and engaged in the business of civil works contract all over Tamil Nadu. During the assessment year 1994-....

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....ty consequent to the non-payment of surcharge and additional surcharge on the tax paid under section 7C of the Act was confirmed against the proceedings of the Appellate Assistant Commissioner on February 12, 2002. The petitioner preferred the second appeal before the respondent in CTA. No. 160 of 2002. The second respondent also confirmed the order of the Appellate Assistant Commissioner by order....

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....out quoting any provision, the respondents, who are quasi-judicial authorities are only to see whether the law on the subject and the statutory provision has been applied in accordance with its requirement in respect of payment of tax by the petitioner and in default whether it warrants imposition of penalty and they can very well rectify the imposition by invoking the inherent power or any other ....