2015 (11) TMI 1632

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....their consent, the main writ petitions are taken up for hearing. 2. These writ petitions have been filed challenging the impugned orders dated 23.10.2015. 3. The petitioners are licencees under the Tamil Nadu Liquor (Licence and Permit) Rules, 1981, having been granted licence in Form FL 3 which permits the petitioners to sell liquor in the Bar attached to its Hotel. In the State of Tamil Nadu, the only source for purchase of Indian Made Foreign Liquor (IMFL) is through TASMAC Limited. Initially, tax was levied for Alcholic liquor of all kinds for home consumption other than requirements purchased outside the State and the system of Tax under II Schedule read with Section 3(5) of the TNVAT Act. As such, when TASMAC Limited purchases l....

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....ales Tax at the third stage of sales and also giving preferential treatment to another dealer, TASMAC Ltd., of the same trade was arbitrary, illegal, unconstitutional and unenforceable in law. The petitioners have also filed writ petitions wherein an interim protection was granted to the extent of future levy, pending disposal of writ petitions. However, by order dated 31.03.2015, the said batch of writ petitions came to be dismissed by the Division Bench of this Court. Aggrieved over the same, the petitioners preferred SLP before the Hon'ble Supreme Court and the matters are pending. In the meanwhile, the 1st respondents herein issued demand notices dated 21.09.2015 to the petitioners together with interest at the rate of 2% p.a. withi....

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....h reasonable time. 5. At this juncture, the learned Senior counsel for the petitioners would submit that the petitioners may be permitted to operate their respective bank accounts and time limit may be fixed for paying the entire arrears. 6. The learned Additional Government Pleader (Taxes) has made his submissions supporting the impugned orders. 7. Considering the facts and circumstances of the case and on considering the submissions made by the learned counsel on either side, this Court is of the view that the petitioners may be permitted to operate the respective bank accounts and their entire arrears as demanded by the impugned orders may be directed to be paid in eight equated monthly instalments commencing from 16.11.2015. ....