M/S.Coimbatore Home Appliances v. Commercial Tax Officer

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 22.09.2015

CORAM:

THE HONOURABLE Mr.JUSTICE R.MAHADEVAN W.P.Nos.19077 to 19081 of 2015 and M.P.Nos.1 and 2 of 2015 (each 5 Nos.) M/s.Coimbatore Home Appliances rep.

by its Proprietor ... Petitioner Vs 1.Commercial Tax Officer, Gudiyatham (East) Assessment Circle, Vellore District.

2.Appellate Deputy Commissioner (CT), Vellore Division, Vellore District.

...Respondents

Writ petition filed under Article 226 of the Constitution of India for the issuance of writ of certiorarified mandamus to call for the records of the first respondent in proceedings in TIN 33594243905/200708, 33594243905/2008-09, 33594243905/2009-10, 33594243905/2011-12 and 33594243905/2012-13 dated 28.11.2013 and also the consequential proceedings of the second respondent and in A.P.Nos.80, 81, 82, 83 and 84 of 2014 dated 13.04.2015 and quash the orders passed therein and to direct the first respondent to pass revised orders as per principles of natural justice by providing an opportunity of personal hearing to the petitioner.

For Petitioner : Mr.C.Baktha Siromoni For Respondents : Mr.S.Manoharan Sundaram, Addl. Govt. Pleader (T) COMMON ORDER Learned counsel appearing for the petitioner submits that the petitioner wants to file second appeals before the Tamil Nadu Sales Tax Appellate Tribunal and seeks permission to withdraw the writ petitions. He has also made an endorsement to that effect. https://hcservices.ecourts.gov.in/hcservices/

2.In view of the endorsement made by the learned counsel for the petitioner, these writ petitions are dismissed as withdrawn, leaving it open to the petitioner to file second appeals before the Tamil Nadu Sales Tax Appellate Tribunal. The petitioner is permitted to file second appeals within a period of two weeks from the date of receipt of a copy of this order and on such filing of the second appeals, the Tribunal shall entertain the same, without raising any issue with regard to limitation. No costs. Consequently, connected miscellaneous petitions are closed.

-sd/- ASSISTANT REGISTRAR(CS-II) / TRUE COPY / SUB-ASSISTANT REGISTRAR mmi To 1.The Commercial Tax Officer, Gudiyatham (East) Assessment Circle, Vellore District.

2.The Appellate Deputy Commissioner (CT), Vellore Division, Vellore District.

+1 CC to MR.C.BAKTHASIROMANI ADVOCATE. SR.NO. 52079 +1 CC to Special Govt.Pleader. SR.NO.51844 W.P.Nos.19077 to 19081 of 2015 CO-EV JD 07/10/2015 https://hcservices.ecourts.gov.in/hcservices/