M/S.Tafe Access Limited, v. The Commercial Tax Officer,

IN THE HIGH COURT OF JUDICATURE OF MADRAS

DATED: 01.08.2019

CORAM:

THE HONOURABLE MR. JUSTICE M.S. RAMESH W.P.No.14196 of 2007 and M.P.No.1 of 2007 M/s.TAFE Access Limited, No.35, Nungambakkam High Road, Chennai - 600034.

...Petitioner

Vs The Commercial Tax Officer, Valluvarkottam Assessment Circle, Chennai.

...Respondent

PRAYER: Writ Petition filed under Article 226 of the Constitution of India, praying to issue a writ of Certiorari, calling for the records of the respondent in his proceedings in ET/TNGST/1500646/2001-02 and quash the notice dated 05.03.2007 issued therein.

For Petitioner : Mr.R.L.Ramani, SC for Mr.B.Raveendran For Respondent : Mr.Mohammed Shaffiq, Spl.GP

O R D E R

The notice issued under Section 9 of the Tamil Nadu Tax on Entry of Motor Vehicles Act, is under challenge in the present writ petition.

2. The grounds raised in the present writ petition may not be sustainable for the purpose of invoking Article 226 of the Constitution of India and that the appropriate remedy available to the petitioner would be to give his detailed objections to the notice. As such, the petitioner is granted liberty to give his objections to the notice dated 05.03.2007, within a period of 15 days from the date of receipt of copy of this order. On receipt of such objections, if any, the respondent shall consider the objections, after giving due opportunity of personal hearing to the petitioner and pass appropriate orders, https://hcservices.ecourts.gov.in/hcservices/

in accordance with law, as expeditiously as possible.

3. Accordingly, the writ petition stands disposed of. No costs. Consequently, connected miscellaneous petition is closed. Sd/- Assistant Registrar(Insp.cell) //True copy// Sub Assistant Registrar hvk To The Commercial Tax Officer, Valluvarkottam Assessment Circle, Chennai.

+1cc to Mr.B.Raveendran, Advocate SR.No.66104 W.P.No.14196 of 2007 and M.P.No.1 of 2007 VG I(CO) GMY(28/08/2019) https://hcservices.ecourts.gov.in/hcservices/