High Court Madras High Court

M/S.Kumar Motors vs The Assistant Commissioner (Ct) on 27 April, 2011

Madras High Court
M/S.Kumar Motors vs The Assistant Commissioner (Ct) on 27 April, 2011
       

  

  

 
 
 IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATE:  27.04.2011

CORAM

THE HONOURABLE MR.JUSTICE M.JAICHANDREN

Writ Petition No.10023 of 2011 
and
M.P.No.1 of 2011

M/s.Kumar Motors,
37/1-B, G.P.Road,
Chennai  600 002.			 	 		.. Petitioner.

Versus

The Assistant Commissioner (CT),
Thiruvallikeni II Assessment Circle,
62,Cathedral Road, Chennai  600 086.			.. Respondent.

Prayer: Petition filed seeking for a writ of Certiorarified Mandamus, calling for the records of the respondent in his proceedings in TNGST/0680405/2003-04 and quash this order dt 8.11.2010 issued therein and further pass such further or other order or orders as this Honourable Court may deem fit and proper in the circumstances of the case and direct the respondent to give xerox copies of the 27 slips recovered at the time of inspection.
		For Petitioner	  : Mr.C.Baktha Sironmani

		For Respondents   : Mr.R.Mahadevan, AGP (T)

O R D E R

Heard the learned counsel appearing on behalf of the petitioner and the learned Additional Government Pleader (Taxes), appearing on behalf of the respondent.

2. At this stage of the hearing of the writ petition, the learned counsel appearing on behalf of the petitioner had submitted that it would suffice if the impugned order of the respondent, dated 04.03.2011, is set aside and if the respondent is directed to pass a fresh assessment order, after furnishing the documents, sought for by the petitioner, by its letter, dated 21.03.2011, and after giving an opportunity to the petitioner to file its objections and by affording an opportunity of personal hearing to the petitioner.

3. The learned Additional Government Pleader (Taxes), appearing on behalf of the respondent has no objection for this Court passing such an order.

4. Hence, the impugned order of the respondent, dated 04.03.2011, is set aside. The respondent is directed to furnish copies of the documents, sought for by the petitioner, by its letter, dated 21.03.2011, within a period of ten days from the date of receipt of a copy of this order. On receipt of the documents, the petitioner shall file its objections before the respondent, within a period of four weeks thereafter. On receipt of such objections from the petitioner, the respondent shall consider the same and pass appropriate orders thereon, on merits and in accordance with law, within eight weeks thereafter.

The writ petition is ordered accordingly. No costs. Consequently, connected miscellaneous petition is closed.

cse

To

The Assistant Commissioner (CT),
Thiruvallikeni II Assessment Circle,
63,Cathedral Road,
Chennai 600 086