Assessee can’t be Treated as Defaulter If Payment was made in due course but DD was misplaced due to Officers’ Mistake: Madras HC [Read Order]

Madras High Court

While criticizing the department for its carelessness, the Madras High Court recently allowed a writ petition, wherein he assessee was treated as defaulter despite the fact that the payment was made through demand draft within the stipulated time as per the direction of the Court and the same was found missing due to the carelessness of the department officials.

In the instant case, the State demanded Property Tax from the petitioner. When the order was challenged before the High Court, the petitioner was directed to pay a sum of Rs.1,37,807/- as tax arrears. In terms with the direction of the Court, the petitioner made payment through demand draft to the Assistant Revenue Officer. However, the DD was misplaced by the officer. On realizing this, the petitioner approached their bank and their request to issue a fresh request is pending with the bank. In the meanwhile, the name of the petitioner was displayed as defaulter in the official website of the department. Against this, the petitioner approached the High Court for the second time.

Allowing the petition, Justice T S Sivagnanam said that , it is on account of the carelessness of the officer, the demand draft is missing.

“It is not known, as to how, the Revenue Department of the Corporation can be so careless in misplacing the demand draft, especially, when such amount was directed to be paid, pursuant to the Court order,” the Court said.

The Court further allowed 10 days to the petitioner to submit a fresh DD.

“However, the third respondent has failed to comply with the direction issued by this Court, in the earlier Writ Petition. This would amount to contempt of Court’s order. However, this Court refrains from taking any action against the third respondent in this regard for the present, as he admitted the mistake,” the Court said.

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