M/S.Husna Enterprises vs The Tamilnadu Salex Tax Appellate … on 25 February, 2011

       

  

  

 
 
 IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATE: 25-02-2011

CORAM

THE HONOURABLE MR.JUSTICE M.JAICHANDREN

Writ Petition No.4406 of 2011 and
M.P.No.1 of 2011

M/s.Husna Enterprises,
No.23,Kulandaivel Street,
Purasawalkam,
Chennai-600 007.							.. Petitioner.

Versus

1.The Tamilnadu Salex Tax Appellate Tribunal,
(Additional Bench),
High Court Buildings,
Chennai-600 104.

2.The Deputy Commercial Tax Officer,
(Now up graded as the Commercial Tax Officer),
Purasawalkam Assessment Circle,
Chennai-600 106.							.. Respondents. 


Prayer: Petition filed seeking for a Writ of Certiorarified Mandamus to call for the records of the first respondent in his proceedings in T.A.No.214 of 2001, dismissing the appeal on default and quash the proceedings, dated 23.11.2006, passed therein and further direct the first respondent to restore the appeal and give an opportunity to the petitioner to establish their case.



		For Petitioner	  : Mr.C.Bakthasiromani

		For Respondents    : Mr.K.Radhakrishnan
					    Government Advocate (Taxes) (R2)


O R D E R

1. Heard the learned counsel appearing for the petitioner and the learned Government Advocate appearing for the second respondent.

2. At this stage of the hearing of the writ petition the learned counsel appearing on behalf of the second respondent had submitted that under, Rule 9(2) of the Tamil Nadu Sales Tax Appellate Tribunal Regulations, 1959, the petitioner ought to have filed a restoration petition before the Tamilnadu Sales Tax Appellate Tribunal concerned for the restoration of the appeal, which had been dismissed for default.

3. The learned counsel appearing on behalf of the petitioner had not refuted the said submission made by the learned counsel appearing on behalf of the second respondent.

4. In such circumstances, this Court finds it appropriate to dismiss the writ petition and accordingly, the writ petition is dismissed. However, it is made clear that it would be open to the petitioner to move the first respondent Tamil nadu Sales Tax Appellate Tribunal, Chennai, under Rule 9(2) of the Tamil Nadu Sales Tax Appellate Tribunal Regulations ,1959. No costs. Consequently, connected miscellaneous petition is closed.

csh

To

1.The Tamilnadu Salex Tax Appellate Tribunal,
(Additional Bench),
High Court Buildings,
Chennai-600 104.

2.The Deputy Commercial Tax Officer,
(Now up graded as the Commercial Tax Officer),
Purasawalkam Assessment Circle,
Chennai 600 106