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Madras High CourtWP/7470/2017disposed of

M/S.Teak & Oak v. The Assistant Commissioner

2017-05-10Honourable Mr Justice K. Ravichandrabaabu3 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 10.05.2017

CORAM

THE HONOURABLE MR.JUSTICE K.RAVICHANDRABAABU W.P.No.7470 of 2017 and WMP.No.8165 of 2017 M/s.Teak & Oak Rep. by its Partner M.Karunakaran 29, Tharamani Link Road, Velacherry, Chennai-600 042.

...Petitioner

Versus

The Assistant Commissioner (CT) Velacherry Assessment Circle 2nd Floor, Taluk Office Building 28, Pasumpon Muthuramalingar Salai Greenways Road, Chennai - 600 028.

...Respondent

Prayer:

Writ Petition filed under Article 226 of the Constitution of India, to issue a Writ of Mandamus, to direct the respondent herein to take the rectification petitions dated 02.03.2017 sent by the petitioner for the assessment years 2011-12 to 2015-16 on 06.03.2017 and refused by the respondent on 09.03.2017 on file and dispose of the same in accordance with law. For Petitioner : M/s.Hema Muralikrishnan For Respondent : Mr.S.Kanmani Annamalai (Tax) Additional Government Pleader

ORDER

Today, the matter is listed before this Court in a special sitting during summer vacation. Both sides agreed for taking up the matter for final disposal, though the counter affidavit is not filed.

2. The petitioner seeks for a writ of mandamus, directing the respondent to dispose of the rectification petitions dated 02.03.2017 filed in respect of the assessment years 2011-2012 to 2015-2016. It is seen that as against the assessment order passed in respect of those assessment years, the petitioner filed the rectification petitions dated 02.03.2017. It is contended by the learned counsel for the petitioner that the respondent refused to consider those petitions, even though, they were filed within time.

3. The learned Additional Government Pleader (Tax) based on instructions, submitted that the above rectification petitions filed by the petitioner will be considered and orders will be passed on its own merits and in accordance with law, within the time stipulated by this Court.

4. Accordingly, this writ petition is disposed of, without expressing any view on the claim made by the petitioner, only with a direction to the respondent to consider the rectification petitions dated 02.03.2017 filed by the petitioner and pass orders on the same, on its own merits and in accordance with law, within a period of eight weeks from the date of receipt of a copy of this order. Consequently, connected miscellaneous petition is closed. No costs.

Sd/- Assistant Registrar(CS II) //True Copy// Sub Assistant Registrar mk

To The Assistant Commissioner (CT) Velacherry Assessment Circle 2nd Floor, Taluk Office Building 28, Pasumpon Muthuramalingar Salai Greenways Road, Chennai - 600 028.

+1cc to Mr.L.Muralikrishnan, Advocate, S.R.No.37189 +1cc to the Government Pleader (Tax), S.R.No.37147 Writ Petition No.7470 of 2017 NR(CO) CS/18/05/17