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Madras High CourtWP/4089/2007dismissed

Nepc Tea Garden v. The Special Commissioner And

2017-10-11Honourable Mr Justice T. S. Sivagnanam2 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 11.10.2017

CORAM

THE HONOURABLE Mr. JUSTICE T.S.SIVAGNANAM W.P.No.4089 of 2007 and M.P.No.1 of 2007 NEPC TEA GARDEN (A Division of NEPC Agro Foods Limited) No.36, Wallajah Road, Chennai - 600 002.

... Petitioner Vs.

1.The Special Commissioner and Commissioner for Commercial Taxes, Chepauk, Chennai - 600 005.

2.The Commercial Tax Officer, Chepauk Assessment Circle, "Sire" Mansion, 621, Anna Salai, Chennai - 600 002.

... Respondents Prayer: Writ Petition filed under Article 226 of the Constitution of India praying for issuance of a Writ of Certiorarified Mandamus calling upon the records of the first respondent in Lr.No.Q1-65226/2006 dated 30.11.06 and quash the order and consequently direct the first respondent to permit the petitioner company to pay the tax in 20 equal installments. For Petitioner : Mr.R.Sivaraman For Respondents : Mr.S.Kanmani Annamalai Additional Government Pleader

ORDER

Heard Mr.R.Sivaraman, learned counsel for the petitioner and Mr.S.Kanmani Annamalai, learned Additional Government Pleader appearing for the respondents.

2.The petitioner is aggrieved by an order passed by the first respondent dated 30.11.2006 rejecting the request made by the petitioner to pay the arrears of tax in installments. The period for which request was made is over long back, at this juncture, the Court cannot interfere with the impugned order. https://hcservices.ecourts.gov.in/hcservices/

3.For the above reason, the Writ Petition is dismissed. No costs. Consequently, connected miscellaneous petition is closed. sd/- Assistant Registrar True Copy Sub Assistant Registrar Sgl To 1.The Special Commissioner and Commissioner for Commercial Taxes, Chepauk, Chennai - 600 005.

2.The Commercial Tax Officer, Chepauk Assessment Circle, "Sire" Mansion, 621, Anna Salai, Chennai - 600 002.

Copy to The Record Keeper, E.R.Section, High Court, Madras-600 104.

+ 1 C.C. to Spl. Government Pleader [Taxes] sr.no.73230 W.P.No.4089 of 2007 RR 14/11/2017 https://hcservices.ecourts.gov.in/hcservices/