M/S.Krishna Constructions, v. The Commercial Tax Officer,

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED:04.04.2016

CORAM

THE HONOURABLE Mr. JUSTICE M.DURAISWAMY W.P.Nos.12497 and 12498 of 2016 and WMP No.10812 of 2016 M/s Krishna Constructions, rep by its Prop.Sri S.Mani, Door No.4, 3rd Street, Ashok Nagar, Chennai - 600 083.

..Petitioner in both the Writ Petitions Vs.

1. The Commercial Tax Officer, Saligramam Asst. Circle, No.20, 88th Street, Ashok Nagar, Chennai - 600 083.

2. The Commercial Tax Officer, Kodambakkam Assessment Circle, Chennai - 600 024.

..Respondents in both the Writ Petitions Writ Petitions filed under Article 226 of the Constitution of India to issue Writs of Certiorari to call for the records relating to the orders passed by the first respondent in TIN Nos.33631424190/2009-2010 and 3631424190/2010-2011 both dated 30.06.2014 and quash the same.

For Petitioner : Mr.K.Jayachandran For Respondent : Mr.S.Kanmani Annamalai Addl.Govt.Pleader COMMON ORDER The petitioner has filed the above writ petitions to issue writs of Certiorari to call for the records relating to the order passed by the first respondent in TIN Nos.33631424190/2009-2010 and 3631424190/2010-2011 dated 30.06.2014 and quash the same.

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2. When the matter is taken up for hearing, Mr.K.Jayachandran, learned counsel appearing for the petitioner, submitted that the petitioner wants to challenge the impugned orders, dated 30.06.2014, passed by the first respondent, by way of appeal, before the appellate authority. Therefore, the learned counsel sought liberty to the petitioner to challenge the impugned orders dated 30.06.2014 by way of an appeal before the appellate authority.

3. Mr.S. Kanmani Annamalai, learned Additional Government Pleader, taking notice for the respondent, submitted that liberty, sought for by the petitioner, may be granted to them.

4. Having regard to the submissions made by the learned counsel on either side and taking into consideration the limited prayer sought for by the petitioner, without expressing any opinion with regard to the merits of the case, I give liberty to the petitioner to challenge the impugned orders dated 30.06.2014, by way of appeal, before the appellate authority. The petitioner is directed to file an appeal within a period of two weeks from the date of receipt of a copy of this order. With this observation, the writ petition is disposed of. No costs. Consequently, connected MP is closed. sr Sd/- Asst.Registrar /true copy/ Sub Asst. Registrar To

1. The Commercial Tax Officer, Saligramam Asst. Circle, No.20, 88th Street, Ashok Nagar, Chennai - 600 083.

2. The Commercial Tax Officer, Kodambakkam Assessment Circle, Chennai - 600 024.

+ 1 cc to The Spl.Govt.Pleader (TAXES) Sr 21113 + 1 cc to Mr.K.Jayachandran, Advocate Sr 21180 (6/4/16) KR/5/4/16 W.P.Nos.12497 and 12498 of 2016 https://hcservices.ecourts.gov.in/hcservices/