Tvl. Ven Ponn Shoes Pvt. Ltd., v. The Commercial Tax Officer,

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 23.04.2015

CORAM

THE HONOURABLE MR.JUSTICE T.RAJA W.P.No.10128 of 2015 Tvl.Ven Ponn Shoes Pvt Ltd., by its Chairman 16, CLC Line Chromepet Chennai-4 ..

Petitioner -vsThe Commercial Tax Officer Pallavaram Assessment Circle No.32 & 33, 2nd Street, Sripuram, Thiruneermalai Road Chromepet Chennai-44 ..

Respondent Petition under Article 226 of the Constitution of India, praying for the issue of a Writ of Certiorari, calling for the records on the file of the respondent herein in its proceeding in TIN 33200884864/14-15 dated 6.2.2015 and quash the same as arbitrary, invalid and illegal.

For Petitioner ::

Mr.T.V.Lakshmanan For Respondent ::

Mr.V.Haribabu Addl.Government Pleader (Taxes)

ORDER

This writ petition has been directed against the impugned order passed by the Commercial Tax Officer, Pallavaram Assessment Circle dated 6.2.2015, wherein he has specifically mentioned that if the petitioner is aggrieved, he has got a right of appeal before the appellate Deputy Commissioner of Commercial Taxes-East within 30 days of the receipt of the order. Therefore, even the perusal of the order clearly shows that the petitioner, after receiving the order, has remained silent. Therefore, as the petitioner has to go and canvass the correctness of the impugned order before the appellate authority, https://hcservices.ecourts.gov.in/hcservices/

the writ petition is dismissed. Two weeks time is granted to the petitioner to file the appeal before the appellate authority. Consequently, M.P.No.1 of 2015 is also dismissed. No costs. Sd/- Asst.Registrar (CS IV ) /true copy/ Sub Asst. Registrar ss To The Commercial Tax Officer Pallavaram Assessment Circle No.32 & 33, 2nd Street, Sripuram, Thiruneermalai Road Chromepet Chennai-44 1 cc to Spl.Government Pleader (Taxes), Sr. 22789 W.P.No.10128 of 2015 KSJ (CO) kk 27/4 https://hcservices.ecourts.gov.in/hcservices/