CHENNAI: The Madras high court ordered evaluation of assets of commercial tax officers and comparison of their declared assets in service records, and the actual assets owned by their family members.
Justice S M Subramaniam also directed the secretary of the commercial tax department to coordinate with the Directorate of Vigilance and Anti-Corruption (DVAC) to prosecute corrupt officials for causing revenue loss.
“The secretary shall issue suitable orders to all the authorities competent to verify the service records of the officials of the commercial tax department and make a comparison with the actual assets of the family members as well as the declared assets in the service records,” the judge said.
Flaying bureaucrats who cause loss to the exchequer, Justice Subramaniam asserted that revenue loss to the state is a loss to the public at large. He said adequate care has to be taken to ensure prompt collection of taxes and the officials who are not prudent in execution of such laws must be dealt with mercilessly.
If any disproportionate wealth is identified, all suitable actions are to be initiated under the service rules in force, the court added.
This apart, the court directed the authorities to ensure that all long pending cases regarding state revenue are reviewed periodically on a war-footing, reports collected and speedy steps initiated to protect the interest of state revenue, as it is the constitutional mandate and to protect the interest of the public at large.
The court passed the orders on a plea moved by G E Govindaraj challenging the notice issued by the commercial tax department, Salem, dated October 4, 2012 for attachment of his property due to tax dues of the previous owner of the property. The petitioner submitted that as per the notice, D Govindarajan, the previous owner, was a defaulter of commercial tax for the assessment years 2000-01 and 2001-02. He purchased the property from Govindarajan through a registered sale deed dated April 3, 2006.
At the time of execution of sale, there was no charge created on the property and accordingly, he purchased it. But after 11 years of the sales tax arrears and six years after the purchase of the property by the petitioner the department has issued the notice, he said. Concurring with the submissions of the petitioner, the court quashed thenotice.
