M/S.Jayabalaji Dyeing v. The Assistant Commissioner

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 18.07.2019

CORAM:

THE HON'BLE MR.JUSTICE M.S.RAMESH W.P.Nos.9462, 9463 & 9464 of 2011 & M.P.Nos.1, 1,1, 2,2,& 2 of 2011 M/s.Jayabalaji Dyeing rep. By its Prop. E.A.Murugesan 24, Vairapalayam Road, Bhavani Main Road, Erode.

.. Petitioner in all WPs Vs.

The Assistant Commissioner (CT) Chithode Assessment Circle, Erode.

.. Respondent in all WPs Prayer in W.P.No.9462 of 2011: Writ petition filed under Article 226 of the Constitution of India praying to issue a writ of Certiorari calling for the records of the respondent in his proceedings in CST 603514/06-07 dated 09.02.2011 and quash the same as illegal.

Prayer in W.P.No.9463 of 2011: Writ petition filed under Article 226 of the Constitution of India praying to issue a writ of Certiorari calling for the records of the respondent in his proceedings in CST 603514/07-08 dated 09.02.2011 and quash the same as illegal.

Prayer in W.P.No.9464 of 2011: Writ petition filed under Article 226 of the Constitution of India praying to issue a writ of Certiorari calling for the records of the respondent in his proceedings in CST 603514/08-09 dated 09.02.2011 and quash the same as illegal.

For Petitioner: M/s.S. Ramanathan For Respondents: M/s. Dhanamadhuri Government Advocate in all https://hcservices.ecourts.gov.in/hcservices/

COMMON ORDER When the petitioner herein had earlier challenged the Assessment Order in the year 2002-03, this Court had disposed of the writ petition through an order dated 15.07.2016, granting liberty to the petitioner to file an appeal within a period of 30 days. Since similar grounds have been raised in the present writ petitions also for the Assessment Years 2006-07, 2007-08 and 2008-09 under the provisions of Tamil Nadu General Sales Tax, it would be appropriate to grant liberty to the petitioner to file appeal against the order impugned in the present writ petitions.

2.Accordingly, these writ petitions are disposed of by granting liberty to the petitioner file appeals before the appellate authority within a period of 30 days forthwith from the date of receipt of a copy of this order. The appellate authority shall thereafter entertain the appeals without any reference to the period of limitation in filing the appeals. These writ petitions stand disposed of. No costs. Consequently, connected miscellaneous petitions are closed. s/d- Assistant Registrar(CS VI) True Copy Sub-Assistant Registrar kal To The Assistant Commissioner (CT), Chithode Assessment Circle, Erode.

+1 CC to Mr.S. Ramanathan, Advocate sr 61018. +1 CC to Govt. Pleader sr 62043.

W.P.Nos.9462, 9463 & 9464 of 2011 & M.P.Nos.1, 1,1, 2,2,& 2 of 2011 RR(CO) SP(16/08/2019) https://hcservices.ecourts.gov.in/hcservices/