N.M.Deivasigamani, v. The Deputy Commercial Tax
IN THE HIGH COURT OF JUDICATURDE AT MADRAS
DATED: 27.07.2015 Coram The Honourable Mr.JUSTICE T.RAJA W.P.No.22477 of 2015 and M.P.No.1 of 2015 N.M.Deivasigamani .. Petitioner vs.
The Deputy Commercial Tax Officer, Tiruttani Assessment Circle, 94, M.P.S. Salai, First Floor, Tiruttani, Thiruvallur District.
.. Respondent Writ petition filed under Article 226 of the Constitution of India praying for issuance of a writ of certiorari to call for the records of the respondent in his proceedings in TIN 33281741524/14-15 dated 02.01.2015 and quash the same as illegal. For Petitioner : Mr.S.Ramanathan For Respondent : Mr.A.N.R.Jayapratap, Govt. Advocate (T)
ORDER
This writ petition has been filed by N.M.Deivasigamani, challenging the impugned order passed by the Deputy Commercial Tax Officer in TIN 33281741524/14-15 dated 02.01.2015 in and by which, the tax of Rs.9,853/- and penalty of Rs.4,927/- have been levied,, after issuing notice dated 21.11.2014.
2.Though the writ petition has been filed, seeking to quash the impugned order dated 02.01.2015, when the matter was taken up for hearing, learned counsel for the petitioner submits that the petitioner may be given two weeks time to file a revision against the impugned order. He further submits that in the impugned order, it has been wrongly stated that an appeal lies against the said order instead of revision.
3.In view of the submission made by the learned counsel for the petitioner, this writ petition is dismissed with liberty to the petitioner to file a revision before the appellate authority within a https://hcservices.ecourts.gov.in/hcservices/
period of two weeks from the date of receipt of a copy of this order. No costs. Consequently, connected miscellaneous petition is closed. Sd/- Asst.Registrar (CS V ) /true copy/ Sub Asst. Registrar mmi To The Deputy Commercial Tax Officer, Tiruttani Assessment Circle, 94, M.P.S. Salai, First Floor, Tiruttani, Thiruvallur District.
+1 cc to Mr.S.Ramanathan, Advocate, sr.37998 W.P.No.22477 of 2015 tej(co) kra(27/08) https://hcservices.ecourts.gov.in/hcservices/