M/S.D.M.S.General Merchant, v. Assistant Commissioner (Ct)

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED:03.04.2017

CORAM

THE HONOURABLE MR.JUSTICE K.RAVICHANDRABAABU W.P.No.7706 of 2017 and WMP.No.8424 & 8425 of 2017 M/S.D.M.S.General Merchant rep. by its Prop.A.W.Nazeer Ahemed, No.49, Big Bazaar Street, Tiruvannamalai - 606 601 Tiruvannamalai District.

... Petitioner vs.

The Assistant Commissioner (CT), Tiruvannamalai-II Circle, Tiruvannamalai, Tiruvannamalai District. ... Respondent Writ Petition filed under Article 226 of the Constitution of India praying for the issuance of a Writ of Certiorari to call for the records on the file of the Respondent in his impugned proceedings made in TIN No.33124661991/2014-2015 dated 28.12.2015 and quash the same as illegal and contrary to the scheme of the Act.

For Petitioner : Mrs.R.Hemalatha.

For Respondent : Mr.K.Venkatesh Government Advocate.

O R D E R

Mr.K.Venkatesh, learned Government Advocate takes notice for the respondent.

2. This writ petition is filed challenging the order of assessment dated 28.12.2015 passed in respect of the assessment year 2014-2015.

3. The main contention of the petitioner in this writ petition is that the assessment order passed based on Web Report is not sustainable in view of the recent pronouncement made by https://hcservices.ecourts.gov.in/hcservices/

this Court in W.P.No.105/2016 etc. dated 01.03.2017.

4. Though such contention was raised by the petitioner, this Court is not inclined to entertain the writ petition on the sole ground that the petitioner has approached this Court after a period of nearly one year and four months. However, it is open to the petitioner to file an appeal before the Appellate Authority within a period of two weeks from the date of receipt of a copy of this order. If any such appeal is filed, the Appellate Authority shall consider the appeal and pass orders on the same on its own merits and in accordance with law also by considering the order passed in W.P.No.105/2016 etc. dated 01.03.2017. The writ petition is disposed of accordingly. No costs. Consequently, connected miscellaneous petitions are closed.

Sd/- Assistant Registrar(CO) //True Copy// Sub Assistant Registrar vsi To The Assistant Commissioner (CT), Tiruvannamalai-II Circle, Tiruvannamalai, Tiruvannamalai District.

+1cc to Special Government Pleader SR.No.19754 W.P.No.7706 of 2017 and WMP.Nos.8424 & 8425 of 2017 SKV(CO) GN(10/04/2017) https://hcservices.ecourts.gov.in/hcservices/