IN THE HIGH COURT OF JUDICATURE AT MADRAS DATE: 26.04.2011 CORAM THE HONOURABLE MR.JUSTICE M.JAICHANDREN Writ Petition No.10740 of 2011 and M.P.Nos.1 and 2 of 2011 Tvl. We Win Knit Exports, Rep. By its Partner Mr.Prabhu, No.436, Serankadu, K.P.N. Colony, Tirupur 6. .. Petitioner. Versus The Assistant Commissioner (CT), Tirupur Rural Circle, Tirupur. .. Respondent. Prayer: Petition filed seeking for a writ of Certiorarified Mandamus, calling for the records of the respondent in his proceedings in TNGST No.2386630/2005-2006 dt.15.3.2011 and quash the same and direct the respondent herein to pass fresh order of assessment after considering the objections filed by the petitioner. For Petitioner : Mr.K.R.Krishnan For Respondent : 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. The learned counsel appearing on behalf of the petitioner had stated that the petitioner had filed its objections, dated 22.07.2010, for the pre-assessment notice, dated 12.05.2010. Even though the respondent had received the objections sent by the petitioner, on 24.06.2010 and 22.07.2010, the same had not been considered by the respondent before he had passed the impugned order, dated 15.03.2011.
3. The learned Additional Government Pleader (Taxes), appearing on behalf of the respondent, had submitted that the impugned order, dated 15.03.2011, may be set aside, giving an opportunity to the petitioner to file its objection to the pre-assessment notice, dated 12.05.2010, within a specified period, and on receipt of such objections, the respondent may be directed to consider the same and pass appropriate orders thereon, within a specified period, as directed by this Court.
4. In view of the submissions made by the learned counsels appearing on behalf of the petitioner, as well as the respondent, the impugned order of the respondent, dated 15.03.2011, is set aside. The petitioner is permitted to file its objections to the pre-assessment notice, dated 12.05.2010, within a period of 15 days from the date of receipt of a copy of this order. On receipt of the objections to be filed by the petitioner, the respondent shall consider the same and pass appropriate orders thereon, on merits and in accordance with law, within a period of four weeks thereafter.
The writ petition is ordered accordingly. No costs. Consequently, connected miscellaneous petitions are closed.
cse
To
The Assistant Commissioner (CT),
Tirupur Rural Circle,
Tirupur