M/S.Mahe Beach Tradings Co., v. The Commercial Tax Officer

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 06.10.2020

CORAM

THE HON'BLE MR. JUSTICE P.D. AUDIKESAVALU W.P. No. 40662 of 2015 and M.P. No. 1 of 2015 M/s. Mahe Beach Tradings Co., HPC Dealer, Rep by K.E. Rehmath Pandakkal, Mahe - 673 310.

...Petitioner

-vsThe Commercial Tax Officer, Mahe, Pondicherry.

...Respondent

Prayer:- Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Mandamus, directing the Respondent to furnish the documents requested by the Petitioner as per the representations dated 21.04.2014, 23.01.2015 and 20.08.2015 for enabling her to appear and give proper explanation to the notices dated 19.10.2015 issued by the Respondent made in respect of Assessment for the assessment years 1993-94 and 1995-96.

For Petitioner : Mr. R.Nandhakumar For Respondent : Mr. Stalin Abhimanyu Government Advocate (Pondicherry)

O R D E R

(through video conference) Heard Mr. R.Nandhakumar, Learned Counsel for the Petitioner and Mr. Stalin Abhimanyu, Learned Government Advocate (Pondicherry) for the Respondent, and perused the materials placed on record, apart from the pleadings of the parties. 2.

This Writ Petition has been filed for a direction to the Respondent to dispose representations dated 21.04.2014, 23.01.2015 and 20.08.2015, in which the Petitioner has sought for a copy of the Writ Petition in W.P. No. 8155 of 2011 filed by her husband, viz., K.M.Abdul Gafoor, in this Court. https://hcservices.ecourts.gov.in/hcservices/

3.

It is informed by Learned Counsel for the Respondent that a copy of the said Writ Petition has been served to the Learned Counsel for the Petitioner through e-mail, and a copy of the same has also been placed on record. In view of the subsequent events, nothing remains for consideration in this Writ Petition. 4.

It is incumbent upon the Petitioner to submit explanation in writing, if any, with documents that are relied upon, in response to the summons dated 11.09.2015 issued by the Respondent to the Petitioner by 30.11.2020. If the Respondent is not satisfied for the said explanation submitted by the Petitioner, an opportunity of personal hearing shall be afforded and reasoned orders shall be passed dealing with each of the contentions raised on merits and in accordance with law and the decision taken shall be communicated to all parties concerned under the written acknowledgement.

The Writ Petition is disposed on the aforesaid terms. Consequently, the connected Miscellaneous Petition is closed. No costs.

Sd/- Assistant Registrar(CS III) //True Copy// Sub Assistant Registrar dm To The Commercial Tax Officer, Mahe, Pondicherry.

+1cc to Office of the Government Pleader,Puducherry, SR.No.3009 W.P. No. 40662 of 2015 PP(CO) KKV/04/11/2020 https://hcservices.ecourts.gov.in/hcservices/