Tax case mhc s m subramaniyam directions

  1. The Government officials are performing the public duties and they play a pivotal role in upholding and achieving the constitutional goals and therefore, there cannot be any compromise in the matter of dealing with such corrupt activities amongst the public servants.

 

  1. This Court is frequently witnessing the cases of this nature, where actions are either not initiated or initiated belatedly allowing the illegality to lapse and allowing the traders to escape from the clutches of law. In these circumstances, painfully the State revenue suffers huge loss. Revenue loss to the State is the loss to the public at large. The monetary losses are neither compensated nor recovered and therefore, the State is deprived in implementing the public welfare policies in favour of common women and men. Thus, adequate care is to be taken, so as to ensure that the taxes, as applicable, are collected promptly and the officials, who all are not prudent in execution of law, are dealt with mercilessly.

 

  1. The Secretary to Government, Commercial Taxes and Registration Department, Fort Saint George, Chennai-600 009 and the Principal Secretary/Commissioner of Commercial Taxes, Ezhilagam, Chepauk, Chennai-600 005 are suo motu impleaded as respondents 3 and 4 in this writ petition for a limited purpose of initiating appropriate actions against the erring officials, who all are responsible and accountable for negligence, lapses and dereliction of duty under the Discipline and Appeal Rules and under the Corruption Laws, if required.
  2.      The High Court, being the custodian of the Constitution, is duty bound to ensure that the constitutional principles are protected for the welfare of the citizen in general and failure of the authorities in this regard, are to be suitably dealt with. Accordingly, this Court is inclined to pass the following orders:-

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