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IN THE HIGH COURT OF JUDICATURE AT MADRAS
M. SUNDAR, J.
M. Rajendran – Petitioner
Versus
The Government of India, Rep. by its Secretary, Ministry of Finance – Respondent
W.P.S.R. Nos. 95296, 98152 of 2019
Decided On : 22-08-2019
Constitution of India,1908 - Article 226 - Civil Procedure Code,1908 - Rule 9 - Order IV –Quash - Service tax and interest and penalty - Government of India Gazette Extraordinary Part-II Section and quash the same and consequently to direct first respondent to grant exemption to petitioner from paying service tax in respect of works contract service other than commercial nature rendered to Government local bodies Statutory authorities with effect Alternatively event this Honble Court upholding impugned notification to issue WRIT OF MANDAMUS directing respondents pay to petitioner service tax and the interest and penalty if any thereon that may be demanded by second respondent from petitioner respect of works contract service other than commercial nature rendered by petitioner to Government of Tamil Nadu during period within time frame as may be fixed by this Court and pass such other order or orders as this Honble Court may deem fit and proper and circumstances of case and thus render justice –Held, Court also examined larger canvass qua this aspect of the matter - If petitioners are permitted to make multiple prayers in one writ petition it can lead complexities and may even lead to chaotic situations - Each prayer will depend on different set of arguments and some arguments will unique qua prayer or some prayers and multiple counter-affidavits may have to be filed Certiorari and Mandamus rolled into one though Constitution them as to two separate writs - This is done in cases where the Mandamus limb of the prayer is a consequential prayer - This Court has evolved such a procedure over years and one of cardinal principles is avoiding multiplicity of proceedings - In considered view of this Court attempt to advance avoidance of multiplicity of proceedings argument in instant cases will tantamount to fitting a square peg in a round hole as in instant cases two prayers are clearly distinct alternate prayers - petitioners submitted that if this Court does not agree with petitioners submission regarding maintainability petitioners may be permitted to bring up Certiorarified Mandamus prayer assailing Notification alone deleting Mandamus prayer and preserving petitioners rights to seek Mandamus later - There is no difficulty in acceding to this request - Prayer for Mandamus alone can be numbered deleting alternate Mandamus prayer directing respondents pay service tax in event of dismissal of Mandamus - If suitable endorsement this effect is made by learned counsel in case-file Registry to number Mandamus prayer alone as one writ petition subject of course to there being no other objections or in other words subject to other requirements – Order accordingly
ORDER :
WPSR No. 95296 of 2019 is filed under Article 226 of the Constitution of India praying to issue a WRIT OF CERTIORARIFIED MANDAMUS calling for the records on the file of the first respondent in respect of issue of the Notification No. 6/2015-Service Tax dated 01.03.2015 published in Government of India Gazette Extraordinary Part-II Section 3, Sub-Section (i) No. 120 on 01.03.2015 and quash the same and consequently to direct the first respondent to grant exemption to the petitioner from paying the service tax in respect of the works contract service other than commercial nature rendered to the Government, local bodies, Statutory authorities etc. with effect from 01.04.2015, OR Alternatively, in the event of this Hon'ble Court upholding the impugned notification, to issue a WRIT OF MANDAMUS directing the respondents 3 to 5 to pay to the petitioner the service tax and the interest and penalty if any thereon, that may be demanded by the second respondent from the petitioner in respect of the works contract service other than commercial nature rendered by the petitioner to the Government of Tamil Nadu during the period from 01.04.2015 to 30.06.2017 within a time frame as may be fixed by this Hon'ble Court and pass such other order or orders as this Hon'ble Court may deem fit and proper on the facts and circumstances of the case and thus render justice.
WPSR No. 98152 of 2019 is filed under Article 226 of the Constitution of India praying to issue a WRIT OF CERTIORARIFIED MANDAMUS calling for the records on the file of the first respondent in respect of issue of the Notification No. 6/2015-Service Tax dated 01.03.2015 published in Government of India Gazette Extraordinary Part-II Section 3, Sub-Section (i) No. 120 on 01.03.2015 and quash the same and consequently to direct the first respondent to grant exemption to the petitioner from paying the service tax in respect of the works contract service other than commercial nature rendered to the Government, local bodies, Statutory authorities etc. with effect from 01.04.2015, OR Alternatively, in the event of this Hon'ble Court upholding the impugned notification, to issue a WRIT OF MANDAMUS directing the respondents 3 to 5 to pay to the petitioner the service tax and the interest and penalty if any thereon, that may be demanded by the second respondent from the petitioner in respect of the works contract service other than commercial nature rendered by the petitioner to the Government of Tamil Nadu during the period from 01.04.2015 to 30.06.2017 within a time frame as may be fixed by this Hon'ble Court and pass such other order or orders as this Hon'ble Court may deem fit and proper on the facts and circumstances of the case and thus render justice.
1. These two matters have been placed before this Court under the caption for Maintainability.
2. The prayer in these two petitions as in the writ petitions read as follows:
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