M/S. Vishal Interior, v. The Assistant Commissioner(Ct)

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 20.03.2017

CORAM

THE HONOURABLE MR.JUSTICE K.RAVICHANDRABAABU Writ Petition No.6733 of 2017 and WMP No.7268 of 2017 M/s.Vishal Interior, Old No.47, New No.100, T.K.Mudali Street, Choolai, Chennai 600 112.

.. Petitioner Vs.

The Assistant Commissioner (CT), Choolai Assessment Circle, Chennai 600 006.

.. Respondent Writ petition filed under Article 226 of the Constitution of India praying for issuance of a Writ of Certiorari to call for the connected records relating to the proceedings of the respondent herein made in RC No.619/2016/A3 dated 02.03.2017 and quash the same.

For Petitioner : Mr.Manoharan S.Sundaram For Respondents : Mr.S.Kanmani Annamalai Additional Government Pleader (T)

O R D E R

Mr.S.Kanmani Annamalai, learned Additional Government Pleader takes notice for the respondent. By consent of parties, the main writ petition itself is taken up for final disposal at the admission stage itself.

2. The petitioner is aggrieved against the order of the respondent dated 02.03.2017, wherein and whereby, the request of the petitioner for issuing a copy of the assessment order was rejected, on the reason that already the said assessment order was served on the petitioner by way of affixture on 03.03.2016. According to the petitioner, they do not have copy of such assessment order and in order to challenge the same, they want such copy.

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3.Mr.S.Kanmani Annamalai, learned Additional Government Pleader appearing for the respondent fairly submitted that the request of the petitioner will be considered and copy of the assessment order will be issued within the time stipulated by this court.

4.Since the petitioner is seeking for issuance of copy of the assessment order, this court is of the view that no prejudice would be caused to the respondent in any manner by furnishing such copy to the petitioner. Therefore, this writ petition is disposed of by directing the respondent to furnish such copy of the assessment order to the petitioner within a period of two weeks from the date of receipt of a copy of this order. It is made clear that when the petitioner questions such assessment order before the competent forum, it is for him to explain the delay, if any, in making such challenge and when such challenge is made, it is for such authority to consider the delay on its own merits and therefore, this court is not expressing any view on that aspect, while directing the officer to issue such copy of the assessment order to the petitioner. No costs. The connected miscellaneous petition is closed. -s/d- Assistant Registrar(CS-IV) True Copy Sub-Assistant Registrar To The Assistant Commissioner (CT), Choolai Assessment Circle, Chennai 600 006.

+1 CC to Spl. Govt. pleader sr 17271 +1 CC to Mr.Manoharan S.Sundaram, Advocate sr 17183 W.P.No.6733 of 2017 VGII(CO) sp/4/4 https://hcservices.ecourts.gov.in/hcservices/