{"id":256732,"date":"2011-01-12T00:00:00","date_gmt":"2011-01-11T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-noyyal-common-effluent-vs-the-assistant-commissioner-ct-on-12-january-2011"},"modified":"2018-09-25T08:50:36","modified_gmt":"2018-09-25T03:20:36","slug":"ms-noyyal-common-effluent-vs-the-assistant-commissioner-ct-on-12-january-2011","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-noyyal-common-effluent-vs-the-assistant-commissioner-ct-on-12-january-2011","title":{"rendered":"M\/S.Noyyal Common Effluent vs The Assistant Commissioner (Ct) on 12 January, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Madras High Court<\/div>\n<div class=\"doc_title\">M\/S.Noyyal Common Effluent vs The Assistant Commissioner (Ct) on 12 January, 2011<\/div>\n<pre id=\"pre_1\">       \n\n  \n\n  \n\n \n \n IN THE HIGH COURT OF JUDICATURE AT MADRAS\n\nDATE: 12-01-2011\n\nCORAM\n\nTHE HONOURABLE MR.JUSTICE M.JAICHANDREN\n\nWrit Petition No.186 of 2011 and\nM.P.No.1 of 2011\n\nM\/s.Noyyal Common Effluent\nTreatment Company Limited\nShop No.2, P.R.Complex,\nDoor No.47, Binny Compound Main Road,\nTirupur-641 601,\nRepresented by\nMr.S.Selvakumar, Director.\t\t\t\t\t\t.. Petitioner.\n\nVersus\n\nThe Assistant Commissioner (CT)\nTirupur Central I Assessment Circle,\nTirupur.\t\t\t\t\t\t\t\t\t.. Respondent.\n\n\nPrayer: Petition filed seeking for a Writ of Certiorarified Mandamus, to call for the records of the respondent in TIN 33092403702, dated 14.9.2010, and quash the same as contrary to law, with a direction to the respondent to re-do the assessment.\n\n\t\tFor Petitioner\t  : Mr.Hema Muralikrishnan\n\n\t\tFor Respondent     : Mr.R.Mahadevan (AGP) \n\n\nO R D E R\n<\/pre>\n<p id=\"p_1\">\tHeard the learned counsel appearing for the petitioner and the learned Additional Government Pleader, appearing on behalf of the respondent.\n<\/p>\n<p id=\"p_1\">\t2. The main contention of the learned counsel appearing on behalf of the petitioner is that the respondent had passed the impugned order, without giving an opportunity of hearing to the petitioner. She had also stated that a single order had been passed, for four different assessment years, even though it is not permissible in law.\n<\/p>\n<p id=\"p_2\">\t3. The learned counsel appearing on behalf of the respondent had not refuted the submissions made by the learned counsel appearing on behalf of the petitioner.\n<\/p>\n<p id=\"p_3\">\t4. In such circumstances, the impugned order of the first respondent, dated 14.9.2010, is set aside. However, it is made clear that the respondent may issue separate notices to the petitioner, for the four different assessment years and pass appropriate orders thereon, on merits and in accordance with law, after giving an opportunity of hearing to the petitioner, on the objections raised by the petitioner and taking into consideration the relevant records submitted by the petitioner, at the time of the hearing.\n<\/p>\n<p id=\"p_4\">\t\tThe writ petition is ordered accordingly. No costs. Consequently, connected miscellaneous petition is closed.\n<\/p>\n<p id=\"p_5\">csh<\/p>\n<p>To<\/p>\n<p>The Assistant Commissioner (CT)<br \/>\nTirupur Central I Assessment Circle,<br \/>\nTirupur<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Madras High Court M\/S.Noyyal Common Effluent vs The Assistant Commissioner (Ct) on 12 January, 2011 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATE: 12-01-2011 CORAM THE HONOURABLE MR.JUSTICE M.JAICHANDREN Writ Petition No.186 of 2011 and M.P.No.1 of 2011 M\/s.Noyyal Common Effluent Treatment Company Limited Shop No.2, P.R.Complex, Door No.47, Binny Compound Main Road, Tirupur-641 [&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-256732","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 v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>M\/S.Noyyal Common Effluent vs The Assistant Commissioner (Ct) on 12 January, 2011 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/ms-noyyal-common-effluent-vs-the-assistant-commissioner-ct-on-12-january-2011\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"M\/S.Noyyal Common Effluent vs The Assistant Commissioner (Ct) on 12 January, 2011 - Free Judgements of Supreme Court &amp; High Court | Legal India\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.legalindia.com\/judgments\/ms-noyyal-common-effluent-vs-the-assistant-commissioner-ct-on-12-january-2011\" \/>\n<meta property=\"og:site_name\" content=\"Free Judgements of Supreme Court &amp; High Court | Legal India\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/LegalindiaCom\/\" \/>\n<meta property=\"article:published_time\" content=\"2011-01-11T18:30:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2018-09-25T03:20:36+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1\" \/>\n\t<meta property=\"og:image:width\" content=\"512\" \/>\n\t<meta property=\"og:image:height\" content=\"512\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Legal India Admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@legaliadmin\" \/>\n<meta name=\"twitter:site\" content=\"@Legal_india\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Legal India Admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.legalindia.com\/judgments\/ms-noyyal-common-effluent-vs-the-assistant-commissioner-ct-on-12-january-2011#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.legalindia.com\/judgments\/ms-noyyal-common-effluent-vs-the-assistant-commissioner-ct-on-12-january-2011\"},\"author\":{\"name\":\"Legal India Admin\",\"@id\":\"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea\"},\"headline\":\"M\/S.Noyyal Common Effluent vs The Assistant Commissioner (Ct) on 12 January, 2011\",\"datePublished\":\"2011-01-11T18:30:00+00:00\",\"dateModified\":\"2018-09-25T03:20:36+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.legalindia.com\/judgments\/ms-noyyal-common-effluent-vs-the-assistant-commissioner-ct-on-12-january-2011\"},\"wordCount\":233,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/www.legalindia.com\/judgments\/#organization\"},\"articleSection\":[\"High Court\",\"Madras High Court\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.legalindia.com\/judgments\/ms-noyyal-common-effluent-vs-the-assistant-commissioner-ct-on-12-january-2011#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.legalindia.com\/judgments\/ms-noyyal-common-effluent-vs-the-assistant-commissioner-ct-on-12-january-2011\",\"url\":\"https:\/\/www.legalindia.com\/judgments\/ms-noyyal-common-effluent-vs-the-assistant-commissioner-ct-on-12-january-2011\",\"name\":\"M\/S.Noyyal Common Effluent vs The Assistant Commissioner (Ct) on 12 January, 2011 - Free Judgements of Supreme Court &amp; High Court | Legal India\",\"isPartOf\":{\"@id\":\"https:\/\/www.legalindia.com\/judgments\/#website\"},\"datePublished\":\"2011-01-11T18:30:00+00:00\",\"dateModified\":\"2018-09-25T03:20:36+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/www.legalindia.com\/judgments\/ms-noyyal-common-effluent-vs-the-assistant-commissioner-ct-on-12-january-2011#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.legalindia.com\/judgments\/ms-noyyal-common-effluent-vs-the-assistant-commissioner-ct-on-12-january-2011\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.legalindia.com\/judgments\/ms-noyyal-common-effluent-vs-the-assistant-commissioner-ct-on-12-january-2011#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.legalindia.com\/judgments\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"M\/S.Noyyal Common Effluent vs The Assistant Commissioner (Ct) on 12 January, 2011\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.legalindia.com\/judgments\/#website\",\"url\":\"https:\/\/www.legalindia.com\/judgments\/\",\"name\":\"Free Judgements of Supreme Court & High Court | Legal India\",\"description\":\"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.\",\"publisher\":{\"@id\":\"https:\/\/www.legalindia.com\/judgments\/#organization\"},\"alternateName\":\"Free judgements of Supreme Court & High Court of India | Legal India\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.legalindia.com\/judgments\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.legalindia.com\/judgments\/#organization\",\"name\":\"Judgements of Supreme Court & High Court | Legal India\",\"alternateName\":\"Legal India\",\"url\":\"https:\/\/www.legalindia.com\/judgments\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg\",\"contentUrl\":\"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg\",\"width\":512,\"height\":512,\"caption\":\"Judgements of Supreme Court & High Court | Legal India\"},\"image\":{\"@id\":\"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/LegalindiaCom\/\",\"https:\/\/x.com\/Legal_india\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea\",\"name\":\"Legal India Admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"caption\":\"Legal India Admin\"},\"sameAs\":[\"https:\/\/www.legalindia.com\",\"https:\/\/x.com\/legaliadmin\"],\"url\":\"https:\/\/www.legalindia.com\/judgments\/author\/legal-india-admin\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"M\/S.Noyyal Common Effluent vs The Assistant Commissioner (Ct) on 12 January, 2011 - Free Judgements of Supreme Court &amp; High Court | Legal India","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.legalindia.com\/judgments\/ms-noyyal-common-effluent-vs-the-assistant-commissioner-ct-on-12-january-2011","og_locale":"en_US","og_type":"article","og_title":"M\/S.Noyyal Common Effluent vs The Assistant Commissioner (Ct) on 12 January, 2011 - Free Judgements of Supreme Court &amp; High Court | Legal India","og_url":"https:\/\/www.legalindia.com\/judgments\/ms-noyyal-common-effluent-vs-the-assistant-commissioner-ct-on-12-january-2011","og_site_name":"Free Judgements of Supreme Court &amp; High Court | Legal India","article_publisher":"https:\/\/www.facebook.com\/LegalindiaCom\/","article_published_time":"2011-01-11T18:30:00+00:00","article_modified_time":"2018-09-25T03:20:36+00:00","og_image":[{"width":512,"height":512,"url":"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1","type":"image\/jpeg"}],"author":"Legal India Admin","twitter_card":"summary_large_image","twitter_creator":"@legaliadmin","twitter_site":"@Legal_india","twitter_misc":{"Written by":"Legal India Admin","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.legalindia.com\/judgments\/ms-noyyal-common-effluent-vs-the-assistant-commissioner-ct-on-12-january-2011#article","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/ms-noyyal-common-effluent-vs-the-assistant-commissioner-ct-on-12-january-2011"},"author":{"name":"Legal India Admin","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea"},"headline":"M\/S.Noyyal Common Effluent vs The Assistant Commissioner (Ct) on 12 January, 2011","datePublished":"2011-01-11T18:30:00+00:00","dateModified":"2018-09-25T03:20:36+00:00","mainEntityOfPage":{"@id":"https:\/\/www.legalindia.com\/judgments\/ms-noyyal-common-effluent-vs-the-assistant-commissioner-ct-on-12-january-2011"},"wordCount":233,"commentCount":0,"publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"articleSection":["High Court","Madras High Court"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.legalindia.com\/judgments\/ms-noyyal-common-effluent-vs-the-assistant-commissioner-ct-on-12-january-2011#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.legalindia.com\/judgments\/ms-noyyal-common-effluent-vs-the-assistant-commissioner-ct-on-12-january-2011","url":"https:\/\/www.legalindia.com\/judgments\/ms-noyyal-common-effluent-vs-the-assistant-commissioner-ct-on-12-january-2011","name":"M\/S.Noyyal Common Effluent vs The Assistant Commissioner (Ct) on 12 January, 2011 - Free Judgements of Supreme Court &amp; High Court | Legal India","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/#website"},"datePublished":"2011-01-11T18:30:00+00:00","dateModified":"2018-09-25T03:20:36+00:00","breadcrumb":{"@id":"https:\/\/www.legalindia.com\/judgments\/ms-noyyal-common-effluent-vs-the-assistant-commissioner-ct-on-12-january-2011#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.legalindia.com\/judgments\/ms-noyyal-common-effluent-vs-the-assistant-commissioner-ct-on-12-january-2011"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.legalindia.com\/judgments\/ms-noyyal-common-effluent-vs-the-assistant-commissioner-ct-on-12-january-2011#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.legalindia.com\/judgments\/"},{"@type":"ListItem","position":2,"name":"M\/S.Noyyal Common Effluent vs The Assistant Commissioner (Ct) on 12 January, 2011"}]},{"@type":"WebSite","@id":"https:\/\/www.legalindia.com\/judgments\/#website","url":"https:\/\/www.legalindia.com\/judgments\/","name":"Free Judgements of Supreme Court & High Court | Legal India","description":"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.","publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"alternateName":"Free judgements of Supreme Court & High Court of India | Legal India","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.legalindia.com\/judgments\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.legalindia.com\/judgments\/#organization","name":"Judgements of Supreme Court & High Court | Legal India","alternateName":"Legal India","url":"https:\/\/www.legalindia.com\/judgments\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/","url":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","contentUrl":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","width":512,"height":512,"caption":"Judgements of Supreme Court & High Court | Legal India"},"image":{"@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/LegalindiaCom\/","https:\/\/x.com\/Legal_india"]},{"@type":"Person","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea","name":"Legal India Admin","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","caption":"Legal India Admin"},"sameAs":["https:\/\/www.legalindia.com","https:\/\/x.com\/legaliadmin"],"url":"https:\/\/www.legalindia.com\/judgments\/author\/legal-india-admin"}]}},"modified_by":null,"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_likes_enabled":true,"jetpack-related-posts":[],"_links":{"self":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/256732","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/comments?post=256732"}],"version-history":[{"count":0,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/256732\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/media?parent=256732"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/categories?post=256732"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/tags?post=256732"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}