M/S.Star Agencies v. The Assistant Commissioner
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 02.06.2017
CORAM
THE HONOURABLE MR.JUSTICE K.RAVICHANDRABAABU W.P.Nos.13647 & 13648 of 2017 and W.M.P.Nos.14831 to 14834 of 2017 M/s. Star Agencies, Rep.by its Proprietor -M. Mohamed Kasem, No.118, Rahman Complex, Police Line 4th Street, Panruti, Cuddalore District.
.. Petitioner (in WP Nos.13647 & 13648 of 2017) Vs.
The Assistant Commissioner (CT), Panruti (Town) Assessment Circle, Panruti, Cuddalore District.
.. Respondent (in WP Nos.13647 & 13648 of 2017) Common Prayer: Writ petition Nos.13647 & 13648 of 2017 filed under Article 226 of the Constitution of India praying for issuance of a Writ of Certiorari, to call for the records on the file of the respondent in its impugned proceedings made in TIN Nos.33084481496/2012-13 and 33084481496/2013-14 dated 26.4.2015 and quash the same.
For Petitioner : M/s.R.Hemalatha For Respondents : Mr.K.Venkatesh Government Advocate COMMON ORDER These writ petitions are filed challenging the orders of assessment dated 26.04.2015, passed in respect of the assessment years 2012-2013 and 2013-2014.
2. Though the writ petitions are filed challenging the orders of assessment, the learned counsel for the petitioner fairly submitted that the petitioner is having an alternative remedy of filing an appeal before the Appellate Authority and thus liberty may be given for the petitioner to file such appeal, since the time for filing such appeal has already expired.
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3. Considering the fact that the orders of assessment were passed on 26.04.2015 and that the petitioner has approached this Court after two years and also considering the fact that the petitioner can canvass all the points, correctness or otherwise of the orders of assessment before the Appellate Authority, this Court, at this stage, is not inclined to entertain these writ petitions. Accordingly, these writ petitions are disposed of, however by granting liberty to the petitioner to file an appeal before the Appellate Authority, within a period of two weeks from the date of receipt of a copy of this order. No costs. Consequently connected miscellaneous petitions are also closed. Sd/- Assistant Registrar //True Copy// Sub Assistant Registrar mk To The Assistant Commissioner (CT), Panruti (Town) Assessment Circle, Panruti,Cuddalore District.
+2ccs to Mrs.R.Hemalatha, Advocate Sr. 39763 +1cc to the Special Government Pleader Sr. 39659 W.P.Nos.13647 & 13648 of 2017 SCD(CO) VR(13/06/2017) https://hcservices.ecourts.gov.in/hcservices/