Sri Vinayagam Electrical v. The Block Development Officer
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 15-04-2025
CORAM
THE HONOURABLE MR JUSTICE J.SATHYA NARAYANA PRASAD and WMP.N o. 15066 of 2025 Sri Vinayagam Electrical Rewinding Works, Rep.by its Partner, N.Thangamani, W/o.R.Suresh Vedagirishwarar Nagar, Mettur Main Road, Uratchikottai Village, Thottipalayam Panchayat, Bhavani Taluk, Erode District.
Petitioner(s) Vs 1.The Block Development Officer, Bhavani, Erode District.
2.The Special Officer, Thottipalayam Village Panchayat, Thottipalayam, Bhavani Taluk, Erode District.
Respondent(s) 1/6
PRAYER : Writ Petition filed under Article 226 of the Constitution of India, praying for the issuance of a direction in the nature of Writ of Mandamus, directing the respondents to entertain application for Trade License and Assessment of Profession Tax, process and grant license and assess profession tax by considering petitioner's reply dated 14.10.2024, 01.04.2025 to the notices dated 27.09.2024 and 20.03.2025 of the second respondent and pass appropriate orders.
For Petitioner:
Mr.R.Prabakar For Respondents:
Mr.M.Rajendiran, Additional Government Pleader
ORDER
This writ petition has been filed for issuance of a Writ of Mandamus, directing the respondents to entertain an application for Trade License and Assessment of Profession Tax, process and grant a license, and assess profession tax by considering the petitioner's reply dated 14.10.2024 and 01.04.2025 to the notices dated 27.09.2024 and 20.03.2025 of the second respondent.
2. The petitioner is a partnership firm operating under the name "Sri Vinayaka Work", engaged in the business of electrical motor rewinding, classified as a micro cottage industry. For this purpose, lands were purchased, 2/6
and the necessary plan for constructing the industrial building was obtained from the second respondent on 29.12.2010, upon payment of requisite charges. The petitioner has registered with all statutory authorities and is conducting business in compliance with the applicable laws.
3. On 16.09.2024, the first respondent summoned the petitioner for an enquiry based on certain complaints. Subsequently, on 27.09.2024, the second respondent issued a notice seeking documents and clarification regarding compliance with norms. The petitioner submitted a detailed explanation along with 11 supporting documents on 14.10.2024 but received no further communication. However, on 20.03.2025, another notice was issued by the second respondent alleging that although building approval was obtained, trade licenses and professional tax registration were not secured. On 01.04.2025, the petitioner responded, expressing readiness to apply for the necessary licenses but alleging that the respondents are attempting to initiate coercive action.
4. Learned counsel appearing for the petitioner submits that they have complied with all legal requirements necessary to run a cottage industry, 3/6
including obtaining building plan approval and other statutory registrations. While it is true that the trade license and professional tax assessment have not yet been completed, the petitioner has expressed willingness to rectify the same. However, without considering the petitioner's reply and willingness to comply, the respondents are resorting to coercive steps. Hence, the petitioner is constrained to approach this Court by way of writ to restrain the respondents from taking any coercive action and to direct them to consider the petitioner's reply.
5. Learned Additional Government Pleader appearing for the respondents submits that the petitioner's reply dated 14.10.2024 and 01.04.2025 would be considered on merits, in accordance with law, within a time frame stipulated by this Court.
6. Heard both sides and perused the materials available on record.
7. Without going into the merits of the case, the second respondent is directed to entertain the application for Trade License and Assessment of Profession Tax, process and grant license and assess profession tax by 4/6
taking into consideration the petitioner's reply dated 14.10.2024 and 01.04.2025 to the notices dated 27.09.2024 and 20.03.2025 of the 2 nd respondent after conducting a detailed enquiry by giving due notice to the petitioner, affording an opportunity of personal hearing, to take into consideration all the relevant documents submitted by the petitioner and pass appropriate orders on merits, in accordance with law, within a period of eight (8) weeks from the date of receipt of a copy of this order. In the result, the writ petition stands disposed of with the above observations and direction. No costs. Consequently, connected miscellaneous petition is closed.
15-04-2025 cda To 1.The Block Development Officer, Bhavani, Erode District.
2.The Special Officer, Thottipalayam Village Panchayat, Thottipalayam, Bhavani Taluk, Erode District.
5/6
J.SATHYA NARAYANA PRASAD J.
cda 15-04-2025 6/6