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Madras High CourtWP/12030/2015disposed of

M/S.Prara Leathers (P) Ltd., v. The Deputy Commercial Tax

2015-04-23Honourable Mr Justice T.Raja2 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATE: 23.4.2015.

CORAM

THE HON'BLE MR.JUSTICE T.RAJA W.P.No.12030 of 2015 and M.P.Nos.1 and 2 of 2015 M/s.Prara Leathers (P) Ltd.

rep. by its Managing Director Shri Dhanakula Vasudeva Rao No.192 Sidco Industrial Estate Ranipet Vellore District Petitioner vs.

The Deputy Commercial Tax Officer Ranipet (Sipcot) Ranipet Vellore District Respondent Writ Petition filed under Article 226 of the Constitution of India seeking issuance of a writ of certiorari calling for the records on the file of the respondent in its impugned proceedings made in TIN 33974361454/10-11 dated 26.12.2014 and quash the same. For Petitioner : Mrs.R.Hemalatha For Respondent : Mr.V.Haribabu, AGP(T)

ORDER

Learned counsel appearing for the petitioner agreeing to the fact that the petitioner has committed mistake by not responding to the notice issued by the assessing authority calling upon to submit their objection and as an aftermath, the impugned order having been passed, he sought liberty to approach the appellate authority.

2. Learned counsel for the respondent submitted that the petitioner has belatedly approached this court under Article 226 of the Constitution of India even after the appeal time was over.

3. However, this court is of the view that the petitioner should be given an opportunity to appeal against the order although the time for appeal is over. Granting two weeks time from the date of receipt of copy of this order, the petitioner is directed to prefer appeal and on filing such appeal, the appellate authority shall entertain the same without going into the limitation point. https://hcservices.ecourts.gov.in/hcservices/

4. The writ petition stands disposed of without going into the merits of the impugned order. No costs. The connected miscellaneous petitions are closed.

Sd/- Assistant Registrar //True Copy// Sub Assistant Registrar ssk.

To The Deputy Commercial Tax Officer Ranipet (Sipcot) Ranipet Vellore District.

+ 1 cc to the Senior Government Pleader Sr.22482 + 2 ccs to Mr.R.Hemalatha, Advocate Sr.22062 W.P.No.12030 of 2015 BKY(CO) Eu 15.05.2015 https://hcservices.ecourts.gov.in/hcservices/