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Shreyas Enterprises Private … vs The Commercial Tax Officer on 28 April, 2005

Madras High Court
Shreyas Enterprises Private … vs The Commercial Tax Officer on 28 April, 2005
Equivalent citations: 2005 (3) CTC 81, (2008) 11 VST 38 Mad
Author: M Katju
Bench: M Katju, F I Kalifulla

ORDER

Markandey Katju, C.J.

1. This writ appeal has been filed against the impugned judgment of the learned single Judge dated 19.4.2005. With the consent of the parties we are disposing the writ petition itself finally.

2. It appears that an assessment order was passed against the appellant under the Tamil Nadu General Sales Tax Act, 1959. The appellant filed a rectification petition under section 55 of the said Act, but instead of deciding that petition on merits the Commercial Tax Officer, Vepery Assessment Circle by order dated 8.3.2005 has observed as follows:-

“Please take notice that the contentions stated therein were examined by me. If you are aggrieved by the order, you might have availed of the statutory remedy available under section 31 of the TNGST Act, 1959.

I request you to make efforts to settle the arrears of tax within 3 days of receipt of the notice, failing which action under section 26 of the TNGST Act 1959 would be taken.”

3. A perusal of the above order shows that the Commercial Tax Officer has not decided the appellant’s application under section 55 but has only said that the appellant may avail of his statutory remedy of appeal under section 31 of the Act.

4. In our opinion, the Commercial Tax Officer should have decided the application under section 55 on its merits, which he has not done.

5. In view of the above we dispose off the writ petition with a direction that the Commercial Tax Officer should decide the application of the appellant filed under section 55 of the Act on merits expeditiously. The writ appeal is also disposed off accordingly. Consequently WAMP No.1662 of 2005 and WPMP No.14166 of 2005 are also dismissed.

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