M/S.Sky World, v. The Commercial Tax Officer

IN THE HIGH COURT OF JUDICATURE OF MADRAS

DATED: 31.07.2019

CORAM:

THE HONOURABLE MR. JUSTICE M.S. RAMESH W.P.No.38624 of 2015 and M.P.No.1 of 2015 M/s.Sky World, Rep. by its Proprietrix - R.Chandhriga, No.20, Big Bazaar Street, Arni - 632301, Vellore District.

...Petitioner

Vs The Commercial Tax Officer, Arni, Vellore District.

...Respondent

PRAYER: Writ Petition filed under Article 226 of the Constitution of India, praying to issue a writ of Certiorari, to call for the records on the file of the respondent in his impugned proceedings made in TIN No.3309456360/2011-12 dated 28.07.2015 and quash the same as illegal and contrary to the scheme of the Act.

For Petitioner : Mrs.R.Hemalatha For Respondent : Mrs.Dhanamadhri, GA

O R D E R

The grounds raised in the present writ petition may not entitle the petitioner to invoke Article 226 of the Constitution of India, when the Act provides for an alternate remedy.

2. Nevertheless, if the petitioner is granted liberty to file an appeal as against the impugned proceedings dated 28.07.2015, the ends of justice would be secured. Hence, by taking a lenient view and by establishing a precedent, the petitioner is granted liberty to file an appeal before the concerned Appellate Authority, within a period of 30 days from the date of receipt of copy of this order.

https://hcservices.ecourts.gov.in/hcservices/

3. Accordingly, the writ petition stands disposed of. No costs. Consequently, connected miscellaneous petition is closed. Sd/- Assistant Registrar (CS-III) //True Copy// Sub Assistant Registrar hvk To The Commercial Tax Officer, Arni, Vellore District.

+1cc to Mr.R.Hemalatha Advocate, S.R.No. 65763 +1cc to the Government Pleader, S.R.No.66048 W.P.No.38624 of 2015 and M.P.No.1 of 2015 NMI(CO) CB(10/09/2019) https://hcservices.ecourts.gov.in/hcservices/