{"id":111564,"date":"2011-04-28T00:00:00","date_gmt":"2011-04-27T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-aruna-industrial-minerals-vs-2-the-commercial-tax-officer-on-28-april-2011"},"modified":"2018-10-03T20:42:09","modified_gmt":"2018-10-03T15:12:09","slug":"ms-aruna-industrial-minerals-vs-2-the-commercial-tax-officer-on-28-april-2011","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-aruna-industrial-minerals-vs-2-the-commercial-tax-officer-on-28-april-2011","title":{"rendered":"M\/S. Aruna Industrial Minerals vs 2 The Commercial Tax Officer on 28 April, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Madras High Court<\/div>\n<div class=\"doc_title\">M\/S. Aruna Industrial Minerals vs 2 The Commercial Tax Officer on 28 April, 2011<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n IN THE HIGH COURT OF JUDICATURE AT MADRAS\n\nDATED: 28.4.2011\n\nCORAM\n\nTHE HON'BLE MR.JUSTICE M.JAICHANDREN\n\nWrit Petition No.11358 of 2011\n\n\n     M\/S. ARUNA INDUSTRIAL MINERALS         [ PETITIONER  ]\n     REP BY ITS PROPRIETRIX MRS. ARTHI BAGDY  \n\n          Vs\n\n1    THE SPECIAL COMMITTEE OF                \n      COMMERCIAL TAXES, EZHILAGAM, CHEPAUK  \n     CHENNAI 5\n\n2    THE COMMERCIAL TAX OFFICER\n     AYANAVARAM ASSESSMENT CIRCLE  III FLOOR  \n     KURALAGAM ANNEXE, CHENNAI 108\t\t    [ RESPONDENTS ]\n\n\n\n\n   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.\n\n             For petitioner  :  Mr.S.Ramanathan\n\t\t   For respondents :  Mr.R.Mahadevan\n\t\t\t\t\t\t  AGP (T)\n \n\n\n\n\nO R D E R\n<\/pre>\n<p>\tMr.R.Mahadevan, the learned Additional Government Pleader, takes notice for the respondents.\n<\/p>\n<p>\t2. 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.\n<\/p>\n<p>      3. The learned Additional Government Pleader appearing on behalf of the respondents, has no objection for such an order being passed by this Court.\n<\/p>\n<p>\t4. 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.\n<\/p>\n<p>\tThe writ petition stands disposed of accordingly. No costs. Connected M.P.Nos.1 and 2 of 2011 are closed.<\/p>\n<pre>\n\n28.4.2011\n\nlan\nIndex    : Yes\/No\nInternet : Yes\/No\n\nNote: Issue order copy on 29.4.2011\n\n\n\nTo:\n\n1    THE SPECIAL COMMITTEE OF                \n       COMMERCIAL TAXES  EZHILAGAM  CHEPAUK  \n     CHENNAI 5\n\n2    THE COMMERCIAL TAX OFFICER\n     AYANAVARAM ASSESSMENT CIRCLE  III FLOOR  \n     KURALAGAM ANNEXE  CHENNAI 108\n\nIssue order copy on 29.4.2011\nM.JAICHANDREN J.,\n\n\n\n\n\n\n\nlan\n\n\n\n\n\n\n\n\n\n\nWrit Petition No.11358 of 2011\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n28.4.2011\n<\/pre>\n","protected":false},"excerpt":{"rendered":"<p>Madras High Court M\/S. Aruna Industrial Minerals vs 2 The Commercial Tax Officer on 28 April, 2011 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 28.4.2011 CORAM THE HON&#8217;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 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,13],"tags":[],"class_list":["post-111564","post","type-post","status-publish","format-standard","hentry","category-high-court","category-madras-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>M\/S. 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