Madras High CourtWP/14973/2016disposed of

M/S.Haritha Polymers v. The Commercial Tax Officer

2016-04-22Honourable Mr Justice M.Duraiswamy2 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 22.04.2016

CORAM

THE HONOURABLE Mr. JUSTICE M.DURAISWAMY W.P.No.14973 of 2016 & W.M.P.No.13069 of 2016 M/s.Haritha Polymers Rep by its Proprietor A.Raghavendran No. 5/74, Esta/ Sidhi Vinayakar Koil Street Pozhichalur, Chennai-600 074.

.. Petitioner v.

The Commercial Tax Officer Pammal Assessment Circle Office of the Assistant Commissioner-CT Pammal Assessment Cirlce No.32 & 33, Sripuram 2nd St Chromepet, Chennai-600044 .. Respondent Writ Petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorarified Mandamus to call for the records and quash the impugned order dated 31.12.2015 by the respondent for the assessment year 2014-15 and direct the respondent to consider the petitioner's written petition. For Petitioner : Mr.A.Ramakrishnan For Respondent : Mr.Cibi Vishnu Addl. Govt. Pleader (Taxes)

ORDER

The petitioner has filed the above writ petition to issue a Writ of Certiorarified Mandamus to call for the records, quash the impugned order dated 31.12.2015 passed by the respondent for the assessment year 2014-15 and direct the respondent to consider their written petition.

2. It is the case of the petitioner that the respondent had passed the impugned order without granting sufficient time to them to file their objections and without giving an opportunity of personal hearing.

3. Mr.Cibi Vishnu learned Additional Government Pleader (Taxes), takes notice for the respondent and submitted that liberty may be given to the petitioner to file their objections and on receipt of the same, the respondent may be directed to decide the matter afresh.

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4. Having regard to the submissions made by the learned counsel on either side, since the petitioner has not filed their objections before the respondent, the impugned order dated 31.12.2015 is set aside. The petitioner is permitted to file their objections, within a period of two weeks from the date of receipt of a copy of this order. The respondent is directed to decide the matter afresh after considering the objections to be filed by the petitioner and after affording an opportunity of personal hearing to the petitioner. With these observations, the writ petition is disposed of. No costs. Consequently, connected miscellaneous petition is closed.

Sd/- Assistant Registrar(CS III) //True Copy// Sub Assistant Registrar Rj To The Commercial Tax Officer Pammal Assessment Circle Office of the Assistant Commissioner-CT Pammal Assessment Cirlce No.32 & 33, Sripuram 2nd St Chromepet, Chennai-600044 +1cc to Mr.A. Ramakrishnan, Advocate, S.R.No.24884 +1cc to the Government Pleader, S.R.No.25236 KJI(CO) EU(29/04/2016) W.P.No.14973 of 2016 & W.M.P.No.13069 of 2016 https://hcservices.ecourts.gov.in/hcservices/