Tvl.Sivasakthi Medicals, v. The Deputy State Tax Officer,

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 13.12.2017

CORAM

THE HONOURABLE Mr. JUSTICE T.S.SIVAGNANAM W.P.No.32392 of 2017 and W.M.P.No.35677 of 2017 Tvl.Sivasakthi Medicals, Represented by its Proprietor, P.Selvaraj, No.64/H, Katcheri Street, Vellarai Gate, Tiruchengode - 637 231.

... Petitioner Vs.

The Deputy State Tax Officer, Tiruchengode (Town) Assessment Circle, Tiruchengode.

... Respondent Prayer : Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, calling for the records on the file of the respondent in TIN.33063181804/2015-16 dated 03.10.2017 and quash the same as being without jurisdiction and authority of law and contrary to the principles of natural justice.

For Petitioner : Mr.R.Senniappan For Respondents: Mrs.Narmadha Sampath Special Government Pleader

O R D E R

Heard Mr.R.Senniappan, the learned counsel appearing for the petitioner and Mrs.Narmadha Sampath, the learned Special Government Pleader appearing for the respondent. 2.The petitioner filed this writ petition challenging an order of assessment for part of the year, i.e. for the period from April 2015 to December 2015. Since the assessment period is already over, the respondent should complete the assessment for the entire year. Therefore, this Court has not gone into the merits of the impugned assessment order but would remand the https://hcservices.ecourts.gov.in/hcservices/

matter to the respondent to complete the assessment for the full year after issuing revision notice and affording an opportunity of personal hearing.

3.For the above reason alone, the writ petition is allowed, the impugned order is set aside and the matter is remanded to the respondent for fresh consideration, who shall complete the assessment for the full year, namely, 2015-2016 after issuing notice to the petitioner and affording an opportunity of personal hearing.

No costs.

Consequently, connected miscellaneous petition is closed.

cse Sd/- Assistant Registrar(CS VIII) //True Copy// Sub Assistant Registrar To The Deputy State Tax Officer, Tiruchengode (Town) Assessment Circle, Tiruchengode.

+1cc to Mr.R.Senniappan, Advocate Sr.No.89645/17 +1cc to Government Pleader SR.No.89494/17 sv(co) sm:8.1.2018 W.P.No.32392 of 2017 and W.M.P.No.35677 of 2017 https://hcservices.ecourts.gov.in/hcservices/