Tvl.Shree Harie Steel And Alloys v. The Assistant Commissioner (State Tax)

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 06.03.2019

CORAM

THE HONOURABLE Dr. JUSTICE ANITA SUMANTH Writ Petition Nos.6147, 6149, 6150, 6152, 6153 of 2019 Tvl. Shree Harie Steel and Alloys, Represented by R.Sivakumar, Partner, 461/1A Masandipalayam, Karekavundampalayam (PO) Annur 641 697 .. Petitioner in all W.Ps.

vs.

The Assistant Commissioner (State Tax), Avinashi Assessment Circle, Avinashi .. Respondent in all W.Ps.

Common Prayer:- Writ Petitions filed under Article 226 of the Constitution of India praying for the issuance of a Writ of Mandamus directing the respondent to consider the applications, dated 13.12.2018.

For Petitioner in all W.Ps. : Ms. D.Naveena For Respondent in all W.Ps : Mr. M.Hariharan, AGP (Taxes) - - - - C O M M O N O R D E R The short point raised in these writ petitions relates to the pendency of the applications filed under Section 84 of the Tamil Nadu Value Added Tax Act, 2006 (in short "the Act") seeking rectification of orders of assessment for the periods 2012-13, 2013-14, 2014-15, 2015-16 and 2016-17.

2. Mr. M.Hariharan, learned Additional Government Pleader, takes notice for the respondents and on instructions, fairly states that as per the acknowledgements, placed at page No.120 of the annexures to the writ petition, the applications seeking revision have been filed on 14.12.2018 before the respondent and the same are pending disposal.

3. In the aforesaid circumstances and in view of the limited prayer being a mandamus for disposal of the petitions, these writ petitions are taken up for final disposal at the https://hcservices.ecourts.gov.in/hcservices/

stage of admission, by consent of both the learned counsel. A direction is issued to the respondent / Assessing Officer, to dispose the applications under Section 84 of the Act, after affording due opportunity of hearing, personal as well, to the petitioner, in accordance with law, within a period of six weeks from today.

4. With the above directions, these writ petitions are disposed of. There shall be no order as to costs. Sd/- Assistant Registrar(CS VI) //True Copy// Sub Assistant Registrar srk To The Assistant Commissioner (State Tax), Avinashi Assessment Circle, Avinashi +1cc to M/s.S.Durairaj, Advocate sr.no.20675 +1cc to Special Government Pleader(Taxes) sr.no.21688 Writ Petition Nos.6147, 6149, 6150, 6152, 6153 of 2019 nr 01/004/2019 https://hcservices.ecourts.gov.in/hcservices/