BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATE: 10/11/2010
CORAM
THE HONOURABLE MR.JUSTICE M.JAICHANDREN
Writ Petition(MD)No.13486 of 2010
and
M.P.(MD).No.1 of 2010
Rayalaseema Concrete Sleepers (P) Limited,
Represented by its Authorized Signatory,
J.Shankaran.
... Petitioner
Vs.
1. Assistant Commissioner
Commercial Taxes (FAC),
Thirumangalam,
Madurai-625 706.
2. The Principal Secretary and
Commissioner of Commercial Taxes,
Chepauk,
Chennai 600 005.
... Respondents
Prayer
Petition filed seeking for a Writ of Certiorarified Mandamus, to call
for the records relating to the Assessment Order in CST 119999/2009-10 dated
27.10.2010 issued by the first respondent received by the petitioner on
29.10.2010 and quash the same and to direct the respondents to afford an
opportunity of personal hearing.
!For Petitioner ... Mr.A.S.Mujibur Rahman
^For Respondents... Mr.K.M.Vijaya Kumar,
Special Government Pleader
:ORDER
The main contention of the learned counsel appearing on behalf of the
petitioner is that the impugned assessment order, dated 27.10.2010, had been
passed by the first respondent, without affording an opportunity of personal
hearing to the petitioner. Therefore, the said impugned order is to be set
aside.
2. The learned Special Government Pleader appearing on behalf of the
respondents had no objection for this Court passing an order setting aside the
impugned order of the first respondent, dated 27.10.2010, and leaving it open to
the first respondent to pass an appropriate assessment order, after giving an
opportunity of personal hearing to the petitioner.
3. In view of the submissions made by the learned counsels appearing on
behalf of the petitioner, as well as the respondents, the impugned assessment
order of the first respondent, dated 27.10.2010, is set aside. However, it is
made clear that it would be open to the first respondent to issue a fresh
assessment order, in respect of the assessment year in question, after affording
an opportunity of personal hearing to the petitioner.
This writ petition is disposed of accordingly, with the above directions.
No costs. Consequently, the connected Miscellaneous Petition is closed.
akv
To
1. The Assistant Commissioner
Commercial Taxes (FAC),
Thirumangalam,
Madurai-625 706.
2. The Principal Secretary and
Commissioner of Commercial Taxes,
Chepauk,
Chennai 600 005.