{"id":27477,"date":"2010-11-10T00:00:00","date_gmt":"2010-11-09T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/rayalaseema-concrete-sleepers-vs-assistant-commissioner-on-10-november-2010"},"modified":"2015-07-27T10:22:03","modified_gmt":"2015-07-27T04:52:03","slug":"rayalaseema-concrete-sleepers-vs-assistant-commissioner-on-10-november-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/rayalaseema-concrete-sleepers-vs-assistant-commissioner-on-10-november-2010","title":{"rendered":"Rayalaseema Concrete Sleepers &#8230; vs Assistant Commissioner on 10 November, 2010"},"content":{"rendered":"<div class=\"docsource_main\">Madras High Court<\/div>\n<div class=\"doc_title\">Rayalaseema Concrete Sleepers &#8230; vs Assistant Commissioner on 10 November, 2010<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT\n\nDATE: 10\/11\/2010\n\nCORAM\nTHE HONOURABLE MR.JUSTICE M.JAICHANDREN\n\nWrit Petition(MD)No.13486 of 2010\nand\nM.P.(MD).No.1 of 2010\n\nRayalaseema Concrete Sleepers (P) Limited,\nRepresented by its Authorized Signatory,\nJ.Shankaran.\t     \t\t\n\t\t\t\t\t\t\t  ... Petitioner\n\t\t\t\t\t\t\nVs.\n\n1. Assistant Commissioner\n    Commercial Taxes (FAC),\n   Thirumangalam,\n   Madurai-625 706.\n\n2. The Principal Secretary and\n   Commissioner of Commercial Taxes,\n   Chepauk,\n   Chennai 600 005.\n\t\t\t\t    \t\t\t  ... Respondents\n\nPrayer\n\nPetition filed seeking for a Writ of Certiorarified Mandamus, to call\nfor the records relating to the Assessment Order in CST 119999\/2009-10 dated\n27.10.2010 issued by the first respondent received by the petitioner on\n29.10.2010 and quash the same and to direct the respondents to afford an\nopportunity of personal hearing.\n\t\n!For Petitioner\t... Mr.A.S.Mujibur Rahman\n^For Respondents... Mr.K.M.Vijaya Kumar,\n\t\t    Special Government Pleader\n\n:ORDER\n<\/pre>\n<p>\tThe main contention of the learned counsel appearing on behalf of the<br \/>\npetitioner is that the impugned assessment order, dated 27.10.2010, had been<br \/>\npassed by the first respondent, without affording an opportunity of personal<br \/>\nhearing to the petitioner. Therefore, the said impugned order is to be set<br \/>\naside.\n<\/p>\n<p>\t2. The learned Special Government Pleader appearing on behalf of the<br \/>\nrespondents had no objection for this Court passing an order setting aside the<br \/>\nimpugned order of the first respondent, dated 27.10.2010, and leaving it open to<br \/>\nthe first respondent to pass an appropriate assessment order, after giving an<br \/>\nopportunity of personal hearing to the petitioner.\n<\/p>\n<p>\t3. In view of the submissions made by the learned counsels appearing on<br \/>\nbehalf of the petitioner, as well as the respondents, the impugned assessment<br \/>\norder of the first respondent, dated 27.10.2010, is set aside. However, it is<br \/>\nmade clear that it would be open to the first respondent to issue a fresh<br \/>\nassessment order, in respect of the assessment year in question, after affording<br \/>\nan opportunity of personal hearing to the petitioner.\n<\/p>\n<p>\tThis writ petition is disposed of accordingly, with the above directions.<br \/>\nNo costs. Consequently, the connected Miscellaneous Petition is closed.\n<\/p>\n<p>akv<\/p>\n<p>To<\/p>\n<p>1. The Assistant Commissioner<br \/>\n    Commercial Taxes (FAC),<br \/>\n   Thirumangalam,<br \/>\n   Madurai-625 706.\n<\/p>\n<p>2. The Principal Secretary and<br \/>\n   Commissioner of Commercial Taxes,<br \/>\n   Chepauk,<br \/>\n   Chennai 600 005.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Madras High Court Rayalaseema Concrete Sleepers &#8230; vs Assistant Commissioner on 10 November, 2010 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATE: 10\/11\/2010 CORAM THE HONOURABLE MR.JUSTICE M.JAICHANDREN Writ Petition(MD)No.13486 of 2010 and M.P.(MD).No.1 of 2010 Rayalaseema Concrete Sleepers (P) Limited, Represented by its Authorized Signatory, J.Shankaran. &#8230; Petitioner Vs. 1. Assistant Commissioner Commercial [&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-27477","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>Rayalaseema Concrete Sleepers ... vs Assistant Commissioner on 10 November, 2010 - 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\/rayalaseema-concrete-sleepers-vs-assistant-commissioner-on-10-november-2010\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Rayalaseema Concrete Sleepers ... vs Assistant Commissioner on 10 November, 2010 - Free Judgements of Supreme Court &amp; 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