Madras High CourtWP/16970/2017disposed of

M/S.Mayur Ply Industries Pvt. v. Commercial Tax Officer,

2017-07-05Honourable Mr Justice T. S. Sivagnanam2 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 05.07.2017

CORAM

THE HONOURABLE Mr. JUSTICE T.S.SIVAGNANAM W.P.No.16970 of 2017 and W.M.P.No.18413 of 2017 M/s.Mayur Ply Industries Pvt. Ltd., Rep. by its Authorized Signatory No.273/173, Sydenhams Road, Periamet, Chennai - 600 003.

.. Petitioner ..Vs..

Commercial Tax Officer, Vepery Assessment Circle, Chennai - 600 006.

.. Respondent Prayer: Writ Petition filed under Article 226 of the Constitution of India, praying to issue a Writ of Certiorarifed Mandamus, to call for the records of the respondent in his proceedings in CST 868235/2014-15 dated 20.03.2017 and quash the above order and to direct the respondent to pass revised orders under CST Act for the year 2014-15.

For Petitioner : Mr.C.Baktha Siromoni For Respondent : Mr.K.Venkatesh Government Advocate

O R D E R

Heard Mr.Baktha Siromoni, learned counsel appearing for the petitioner and Mr.K.Venkatesh, learned Government Advocate accepting notice on behalf of the respondent. With the consent on either side, the writ petition itself is taken up for disposal.

https://hcservices.ecourts.gov.in/hcservices/

2. The petitioner has filed this writ petition challenging an order of assessment under the provisions of the Central Sales Tax Act, 1956 (CST Act) dated 220.03.2017 for the assessment year 2014-15.

3. The petitioner's grievance is that they have submitted C Form declarations which have not been taken into consideration by the Assessing Officer and would submit that the Sales Tax Department are entitled to receive the declaration forms and revise the assessment upto a period of five years. Therefore, the petitioner has challenged the impugned assessment order.

4. In my considered view the necessity to quash the impugned order does not arise and it is sufficient if a direction is issued to the respondent to receive C Forms and proceed in accordance with law. Accordingly, there will be a direction to the petitioner to produce all the C Forms in his custody within a period of seven days from the date of receipt of a copy of this order and on production of the same, the respondent shall consider those C Forms and proceed in accordance with law.

5. With the above direction, the writ petition is disposed of. No costs. Consequently, connected miscellaneous petition is closed.

Sd/- Assistant Registrar(CO) //True Copy// Sub Assistant Registrar cse To Commercial Tax Officer, Vepery Assessment Circle, Chennai - 600 006.

+1cc to the Special Government Pleader, S.R.No.46817 W.P.No.16970 of 2017 and W.M.P.No.18413 of 2017 KK(CO) CS/20/07/17 https://hcservices.ecourts.gov.in/hcservices/