Tvl.Manimaran Stores v. The Commercial Tax Officer

W.P. No.2864 of 2015 S.VAIDYANATHAN,J.

This matter is posted today for "being mentioned" as certain portions has been omitted to be included in the order dated 16.02.2015. 2.Heard the learned counsel for the petitioner as well as the learned Government Advocate appearing for the respondent. 3.Thus, according to him, in para No.5 of the above said order, the following line has to be added:

"The impugned order is set aside".

and para 6 of the order needs modification. Accordingly, para 6 of the order passed by this Court on 16.02.2015 is modified as follows: "6.The petitioner is directed to appear on 16.03.2015 before the authority, on which date, he is entitled to make his verbal and written submissions, if any. In case the petitioner fails to avail this opportunity on 16.03.2015, the authority is empowered to pass orders afresh on merits and in accordance with law based on the available records. In case such an order is passed, after providing an opportunity to the petitioner, the petitioner undertakes that they will not approach the appellate

S.VAIDYANATHAN,J.

vga authority, challenging that order on the ground of non-granting of opportunity. The said submission of the learned counsel for the petitioner is recorded."

4.Excepting the above corrections, the order passed by this Court on 16.02.2015 remains unaltered in all other aspects. 5.Registry is therefore directed to issue the modified order incorporating the line as stated above in para No.5 of the order dated 16.02.2015 and modifying para 6 of the order and shall issue a fresh order incorporating the same at the earliest to the learned counsel appearing for the petitioner.

09.03.2015 vga Note: Registry is directed to issue order copy on 11.03.2015 W.P. No.2864 of 2015