M/S.Prompt Copier Services, v. The Special Committee Under

IN THE HIGH COURT OF JUDICATURE AT MADRAS

Dated : 29.04.2016

CORAM:

THE HONOURABLE MR.JUSTICE M.DURAISWAMY W.P.No.16387 of 2016 and W.M.P.Nos.14178 & 14179 of 2016 M/s.Prompt Copier Services, rep by its Proprietor No.165, Lakshmi Complex, Gandhiji Road, Erode - 1.

... Petitioner Vs.

1.The Special Committee under Section 16 of the Tamil Nadu General Sales Tax, Act, 1959, Office of the Commissioner of Commercial Taxes, Chepauk, Chennai - 5.

2.The Assistant Commissioner (CT), Brough Road Circle, Erode.

... Respondents Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of writ of certiorari calling for the records of the 2nd respondent in his proceedings in TNGST No.3002382/2005-06, quash the assessment order dated 13.12.2012.

For Petitioner : Mr.P.V.Sudhakar For Respondents : Mr.Manoharan Sundaram, Additional Government Pleader(Tax)

O R D E R

The petitioner has filed the above Writ Petition to issue a writ of certiorari to call for the records of the 2nd respondent in his proceedings dated 13.12.2012 and to quash the assessment order.

2.It is the case of the petitioner that the respondent had passed the impugned order following the proposal made by the Enforcement Wing Officials and without giving an opportunity of personal hearing to the petitioner, which is https://hcservices.ecourts.gov.in/hcservices/

violative of principles of natural justice. Further, the learned counsel submitted that the impugned order may be set aside and the petitioner may be given liberty to produce all the documents before the respondents.

3.Mr.Manoharan Sundaram, learned Additional Government Pleader (Tax) taking notice for the respondents submitted that since the impugned order has been passed following the proposal made by the Enforcement Wing Officials, the impugned order may be set aside and the 2nd respondent may be directed to decide the matter afresh.

4.In view of the submissions made by the learned counsel on either side, since the impugned order has been passed by the 2nd respondent simply following the proposal made by the Enforcement Wing Officials at the time of inspection, the impugned order is liable to be set aside. Accordingly, the same is set aside and the matter is remanded to the 2nd respondent for fresh consideration. The 2nd respondent is directed to decide the matter afresh, after affording due opportunity to the petitioner to produce all the documents and pass orders after affording due opportunity of personal hearing to the petitioner.

5.With these observations, the Writ Petition is disposed of. No costs. Consequently, the connected miscellaneous petitions are closed.

Sd/- Assistant Registrar(CS VII) //True Copy// Sub Assistant Registrar va To

1. The Special Committee under Section 16 of the Tamil Nadu General Sales Tax, Act, 1959, Office of the Commissioner of Commercial Taxes, Chepauk, Chennai - 5.

2. The Assistant Commissioner (CT), Brough Road Circle, Erode.

+1cc to the Special Government Pleader(T), S.R.No.28061 W.P.No.16387 of 2016 and W.M.P.Nos.14178 & 14179 of 2016 JSV(CO) CA(12/05/2016) https://hcservices.ecourts.gov.in/hcservices/