2015 (10) TMI 2598

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....o return the cheques i.e., 1) cheque No.897210 drawn on State Bank of India, Palani Branch dated 15.09.2015 for a sum of Rs. 5,92,195/- and 2) cheque No.897211 drawn on State Bank of India, Palani Branch for a sum of Rs. 2,89,110/- collected from the petitioner on 15.09.2015 and also furnish a copy of the statements obtained on 15.09.2015 from the guests as well as the Manager of the petitioner lodge based upon the representation of the petitioner dated 23.09.2015. 2. It is averred in the affidavit filed in support of the writ petition that the petitioner firm is running a lodge in the name and style of M/s.Sriram Lodge at Palani. The said lodge was constructed many years ago and at present it has a capacity of 90 rooms of various types ....

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....ndia, Palai Branch dated 15.09.2015 for a sum of Rs. 5,92,195/- and cheque No.897211 drawn on State Bank of India Palani Branch for a sum of Rs. 2,89,110/-. Now, the present writ petition is filed seeking return of the cheques by relying on the decision of this Court reported in [ 2013] 060 VST 0191( Sri Bala ji Auto Spares v . Assistant Commissioner (CT) , Annadhanapatty Circle , Salem) . 3. The learned counsel for the petitioner submitted that the respondents have no jurisdiction to collect the cheque at the time of inspection of the premises and therefore, they have to return the cheques. 4. In [2013] 60 VST 191 (Mad) (Sri Balaji Auto Spares v. Assistant Commissioner (CT), Annadhanapatty Circle, Salem), this Court observed as fo....