M/S.Sirupooluvapatti Common v. Assistant Commissioner

IN THE HIGH COURT OF JUDICATURE AT MADRAS Dated : 18.02.2025

CORAM

THE HON'BLE Mr. JUSTICE KRISHNAN RAMASAMY and W.M.P.Nos.5771 & 5772 of 2025 M/s.Sirupooluvapatti Common Effuluant Treatment Plant Pvt. Ltd., S.F.632, Athuvazhi Thottam, Sirupooluvapatti Post, Tiruppur, Coimbatore 641 603, Rep by its Director, Mr.Deivasigamani Chidambaram ... Petitioner Vs.

Assistant Commissioner, Gandhi Nagar, Tiruppur-I, Tiruppur ... Respondent Prayer:

Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, to call for the records relating to the impugned order bearing Ref.No.ZD3308242819332 dated 29.08.2024 passed by the respondent and quash the same.

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For Petitioner : Mr.T.R.Ramesh For Respondent : Ms.Amirta Poonkodi Dinakaran, Government Advocate

ORDER

This writ petition has been filed challenging the impugned order dated 29.08.2024 passed by the respondent.

2. Ms.Amirta Poonkodi Dinakaran, learned Government Advocate, takes notice on behalf of the respondent. By consent of the parties, the main writ petition is taken up for disposal at the admission stage itself.

3. When this matter was taken up for hearing, the learned counsel for the petitioner would submit that the petitioner is willing to file an appeal against the said impugned assessment order. Therefore, though he had sought for larger relief in this petition, he had restricted his relief to the extent to request this Court to grant liberty to the petitioner to file an appeal and hence, he requests this Court to pass appropriate orders. 2/6

4. In reply, the learned Government Advocate appearing for the respondent requests this Court to pass any appropriate orders with regard to the filing of appeal.

5. Heard the learned counsel for the petitioner and the learned Government Advocate for the respondent and also perused the materials available on record.

6. In the case on hand, it was submitted by the learned counsel for the petitioner that now the petitioner is willing to file an appeal against the impugned assessment order dated 29.08.2024 passed by the respondent and he has restricted his relief and requested this Court to grant liberty to the petitioner to file an appeal against the impugned assessment order since it will be sufficient to meet out the case of the petitioner.

7. In view of the above, though this petition has been filed challenging the impugned order dated 29.08.2024, considering the 3/6

submissions made by the petitioner, this Court is inclined to dismiss the present petition by granting liberty to the petitioner to file an appeal against the impugned assessment order.

8. Accordingly, this writ petition is dismissed. No costs. Consequently, the connected miscellaneous petitions are also closed.

9. While dismissing this petition, this Court grants liberty to the petitioner to file an appeal before the concerned Appellate Authority within a period of 30 days from the date of receipt of copy of this order. In such case, the Appellate Authority shall consider the said appeal filed by the petitioner on its own merits and in accordance with law, by providing sufficient opportunity to the petitioner, without pressing for limitation.

18.02.2025 Speaking/Non-speaking order Index : Yes / No nsa 4/6

To Assistant Commissioner, Gandhi Nagar, Tiruppur-I, Tiruppur 5/6

KRISHNAN RAMASAMY.J., nsa & W.M.P.Nos.5771 & 5772 of 2025 18.02.2025 6/6