M/S.Metro Tyres Limited, v. Commercial Tax Officer,

THE HON'BLE THE ACTING CHIEF JUSTICE RAMESH RANGANATHAN AND THE HON'BLE SRI JUSTICE A.SHANKAR NARAYANA Writ Petition No.36129 of 2016 ORDER: (Per the Hon'ble The Acting Chief Justice Ramesh Ranganathan) The proceedings, impugned in this writ petition, is the order of penalty passed consequent on the assessment order dated 25.07.2016.

As the assessment order itself has been set aside, by order in W.P. No.36198 of 2016 dated 27.10.2016, the consequential order of penalty must be and is, accordingly, set aside. Suffice it to make it clear that this order shall not preclude the respondents, after a fresh assessment is passed, and if they so choose, from initiating fresh penalty proceedings in accordance with law. The Writ Petition is disposed of accordingly. Miscellaneous petitions pending, if any, shall also stand disposed of. There shall be no order as to costs.

_________________________________ (RAMESH RANGANATHAN, ACJ) _____________________________ (A.SHANKAR NARAYANA, J) 27th October 2016 JSU

THE HON'BLE THE ACTING CHIEF JUSTICE RAMESH RANGANATHAN AND THE HON'BLE SRI JUSTICE A.SHANKAR NARAYANA Writ Petition No.36129 of 2016 Date: 27.10.2016 JSU