IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 28.4.2011
CORAM
THE HON'BLE MR.JUSTICE M.JAICHANDREN
Writ Petition No.11358 of 2011
M/S. ARUNA INDUSTRIAL MINERALS [ PETITIONER ]
REP BY ITS PROPRIETRIX MRS. ARTHI BAGDY
Vs
1 THE SPECIAL COMMITTEE OF
COMMERCIAL TAXES, EZHILAGAM, CHEPAUK
CHENNAI 5
2 THE COMMERCIAL TAX OFFICER
AYANAVARAM ASSESSMENT CIRCLE III FLOOR
KURALAGAM ANNEXE, CHENNAI 108 [ RESPONDENTS ]
Writ Petition filed under Article 226 of the Constitution of India praying for a writ of Certiorari calling for the records of the 1st respondent in its proceedings in SCP No.83/2001/Ref.No.M1/26003/2008, dated 10.3.2011 and quash the same as illegal.
For petitioner : Mr.S.Ramanathan
For respondents : Mr.R.Mahadevan
AGP (T)
O R D E R
Mr.R.Mahadevan, the learned Additional Government Pleader, takes notice for the respondents.
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 first respondent, dated 10.3.2011, is set aside and if the second respondent, the assesing authority, is directed to pass a fresh assessment order, under the Central Sales Tax Act, 1956, for the assessment year 2004-2005, after considering the documents to be filed by the petitioner.
3. The learned Additional Government Pleader appearing on behalf of the respondents, has no objection for such an order being passed by this Court.
4. Hence, the impugned order of the first respondent, dated 10.3.2011, is set aside. The petitioner is permitted to submit the relevant documents before the second respondent, within a period of fifiteen days from the date of receipt of a copy of this order. On receipt of such documents, the second respondent shall consider the same and pass appropriate assessment orders, under the relevant provisions of the Central Sales Tax Act, 1956, for the assessment year 2004-2005, considering the said documents, within a period of six weeks thereafter.
The writ petition stands disposed of accordingly. No costs. Connected M.P.Nos.1 and 2 of 2011 are closed.
28.4.2011
lan
Index : Yes/No
Internet : Yes/No
Note: Issue order copy on 29.4.2011
To:
1 THE SPECIAL COMMITTEE OF
COMMERCIAL TAXES EZHILAGAM CHEPAUK
CHENNAI 5
2 THE COMMERCIAL TAX OFFICER
AYANAVARAM ASSESSMENT CIRCLE III FLOOR
KURALAGAM ANNEXE CHENNAI 108
Issue order copy on 29.4.2011
M.JAICHANDREN J.,
lan
Writ Petition No.11358 of 2011
28.4.2011