(Prayer: Writ Petition filed under Article 226 of the Constitution of India praying for a writ of Certiorarified Mandamus to call for the impugned proceedings of the 3rd Respondent herein made in TIN/33570887231/2011-12 dated 27.04.2012 and QUASH the same and consequently restraining the 3rd Respondent herein from levying and collecting taxes on rendering diagnostic services on X-Ray films, CT films, MRI films and medical gases for impatient treatments and other allied medical services to the patients at the petitioner's medical college hospital.)
1. Heard the learned counsel appearing for the petitioner and Mr.P.H.Arvind Pandiyan, learned Additional Advocate General appearing for the respondents.
2.The main contention of the learned counsel appearing for the petitioner is that the professional services rendered by the Doctors of the petitioner Medical college hospital, under the nature of diagnostic services on X-Ray Films and supply of medical gases and implants, which are used during the course of treatment to patients, would not amount to transfer of property in goods or an incident of contract of service, under the scope of 'works contract', as per Article 366 (29A) (b) of the Constitution of India and under Section 2(33) of the Tamil Nadu Value Added Tax Act, 2006. Therefore, the impugned notice issued by the third respondent, relating to the assessment year 2011-2012, under the Tamil Nadu Value Added Tax Act, 2006, is arbitrary and illegal and without the authority of law.
3. t this stage of the hearing of the Writ Petition,Mr.P.H.Arvind Pandiyan, the learned Additional Advocate General appearing on behalf of the respondents, had submitted that the petitioner may be permitted to raise all the grounds available to it, as per law, including those which had been raised in the present writ petition, before the third respondent, while filing its reply to the impugned notice issued by the third respondent. Thereafter, it is for the third respondent to consider the same and pass appropriate orders thereon, on merits and in accordance with law. He had further submitted that till such orders are passed by the third respondent no action would be taken against the petitioner, by the respondents, for recovering the tax and penalty proposed, as per the impugned notice of the third respondent, dated 27.04.2012.
4. In view of the said submissions made by the learned Additional Advocate General appearing on behalf of the respondents, the petitioner is directed to file its objections, if any, to the impugned notice of the third respondent,dated 27.04.2012, raising all the issues available to it, as per law, including those which had been raised in the present writ petition, within a period of four weeks from the date of receipt of a copy of this order. On receipt of the objections to be filed by the petitioner, the third respondent shall consider the same and pass appropriate orders thereon, on merits and in accordance with law, after giving an opportunity of personal hearing, to the petitioner, within a period of four weeks thereafter. However, it is made clear that no coercive steps would be taken by the respondents to collect the taxes and the penalty proposed by the impugned notice, issued by the third respondent, till final orders are passed by the third respondent, based on the said notice.
The Writ Petition is ordered accordingly. No costs. Consequently, connected Miscellaneous Petition is closed.