Madras High CourtWP/4099/2017disposed of

M/S.V.B.C. Jewellers v. The Assistant Commissioner(Ct)

2017-02-20Honourable Mr Justice Rajiv Shakdher2 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 20.02.2017

CORAM

The Honourable Mr.JUSTICE RAJIV SHAKDHER Writ Petition Nos.4099 to 4102 of 2017 and WMP Nos.4242 to 4249 of 2017 1 M/s.V.B.C. Jewellers Rep. by its Proprietor B.Sundararajan No.95 Car Street, Thiruvannamalai-606 601.

..Petitioner in the above W.Ps Vs 1 The Assistant Commissioner(CT) Thiruvannamalai-I Assessment Circle Thiruvannamalai 2 The Appellate Deputy Commissioner(CT) Commercial Taxes Building Vellore ..Respondents in the above W.Ps PETITIONs filed under Article 226 of The Constitution of India praying for the issuance of Writ or Certiorarified Mandamus calling for the records of the 1st respondent in TIN 33264520779/ 2011-2012, 2012-2013, 2013-14 and 2014-15 dated 13.1.2017 quash the same and further direct the 1st respondent to implement the orders of the 2nd respondent in A.P. No.512, 511, 511 and 678/ 2015 dated 16.3.2016 in its true letter and sprint.

For Petitioner : Ms.R.Hemalatha For Respondents: Mr.S.Kanmani Annamalai C O M M O N O R D E R

1. After some arguments, learned counsel for the petitioner seeks to withdraw the captioned Writ Petitions, with liberty to take recourse to an appropriate remedy under the Statute. https://hcservices.ecourts.gov.in/hcservices/

2. Accordingly, the Writ Petitions are dismissed as withdrawn granting the liberty as prayed for.

3. In case, the petitioner takes recourse to an appellate remedy and while considering the appeal, if any, filed, the question of limitation arises, the concerned Authority, will bear in mind, the fact that the petitioner had approached this Court by way of the captioned Writ Petitions. Therefore, the time spent in this Court, between the date of presentation of the Writ Petitions and their disposal will be factored in, while considering the issue of limitation.

4. Resultantly, the connected Miscellaneous Petitions are closed. However, there will be no order as to costs. Sd/- Assistant Registrar(CS III) //True Copy// Sub Assistant Registrar sl 1 The Assistant Commissioner(CT), Thiruvannamalai-I Assessment Circle, Thiruvannamalai 2 The Appellate Deputy Commissioner(CT), Commercial Taxes Building, Vellore.

+ 4 ccs to M/s. R. Hemalatha, Advocate Sr.10784 + 1 cc to M/s. Special Government Pleader Sr.10779 Writ Petition Nos.4099 to 4102 of 2017 and WMP Nos.4242 to 4249 of 2017 NRI(CO) Eu 2.03.17 https://hcservices.ecourts.gov.in/hcservices/