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Madras High CourtWP/2251/2025disposed of

Tvl Maha Power Control v. Deputy Commissioner (St)(Appeal)(Fac)

2025-01-29Honourable Mr Justice Mohammed Shaffiq4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 29.01.2025

CORAM

THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ Tvl.Maha Power Control, Rep. By its Proprietor, No.241, Alakesan Street, 5th Street, K.K.Puthur, Coimbatore.

... Petitioner Vs.

1.Deputy Commissioner (ST)(Appeal)(FAC), Dr.Balasundaram Road, Coimbatore-641 018.

2.Commercial Tax Officer, Velandipalayam Assessment Circle, Coimbatore.

... Respondents PRAYER: Writ Petition filed under Article 226 of the Constitution of India, praying to issue a Writ of Mandamus directing the 1st Respondent to consider the petitioner's rectification application dated 17.07.2024 to rectify the order dated 27.04.2023 passed in VAT AP Nos.31/2022 (2007-08), 32/2022 (2008-09), 33/2022(2009-10), 34/2022(2010-11) and 25/2022 (2011-12). For Petitioner : Mr.T.Ramesh For Respondents : Mr.G.Nanmaran Special Government Pleader 1/4

ORDER

The writ petition is filed praying for a writ of Mandamus to direct the 1st Respondent to consider the petitioner's rectification application dated 17.07.2024 to rectify the order dated 27.04.2023 passed in VAT AP Nos.31/2022 (2007-08), 32/2022 (2008-09), 33/2022(2009-10), 34/2022(2010-11) and 25/2022 (201112).

2. At the outset, it is submitted by the learned counsel for the Respondents that the above rectification application would be considered and appropriate orders would be passed within the time fixed by this Court.

3. In view thereof, the Respondents are directed to consider the rectification application filed by the petitioner in accordance with law, after providing the petitioner a reasonable opportunity of hearing within a period of 4 weeks from the date of receipt of a copy of this order. It is made clear that this Court has not expressed any views with regard to the merits of the application and it is open to the respondent to consider the same on its own merits and in accordance with law.

4. The writ petition stands disposed of with the above directions. No costs. 2/4

29.01.2025 Speaking (or) Non Speaking Order Index : Yes/ No mka To:

1.Deputy Commissioner (ST)(Appeal)(FAC), Dr.Balasundaram Road, Coimbatore-641 018.

2.Commercial Tax Officer, Velandipalayam Assessment Circle, Coimbatore.

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MOHAMMED SHAFFIQ, J.

mka 29.01.2025 4/4