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Madras High CourtWP/6765/2012disposed of

M/S. Nawab C.Abdul Hakim v. The Commissioner,

2016-08-05Honourable Mr Justice T. S. Sivagnanam2 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 05.8.2016

CORAM

THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM Writ Petition No.6765 of 2012 & MP.No.2 of 2012 M/s.Nawab C.Abdul Hakim Educational Trust, rep.by its Secretary C.Abdul Malick

...Petitioner

Vs 1.The Commissioner, Corporation of Chennai, Chennai-3.

2.The Assistant Revenue Officer, Zone VI, Corporation of Chennai, Chennai-5.

...Respondents

PETITION under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari to call for the records of the second respondent dated 19.11.2010 in M/06/085/10-11/0027 and quash the same.

For Petitioner :Mr.K.Mahendran for M/s.Mc Gan Law Firm For Respondents :Mr.G.Anantha Rangan

ORDER

Heard both.

2. The petitioner has filed this writ petition challenging the final assessment order passed by the second respondent.

3. As against the final assessment order, instead of filing an appeal, the petitioner filed a representation before the second respondent. After the assessment has attained finality, the second respondent has no jurisdiction to revise the assessment.

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4. In the light of the above, the writ petition is disposed of with a direction to the petitioner to file an appeal before the Taxation Appeal Tribunal and if such an appeal is filed within a period of 30 days from the date of receipt of a copy of this order, the Taxation Appeal Tribunal shall not reject the appeal on the ground of limitation. Till then, no coercive steps shall be initiated against the petitioner. No costs. Consequently, the above MP is closed.

Sd/- Assistant Registrar(J) //True Copy// Sub Assistant Registrar To 1.The Commissioner, Corporation of Chennai, Chennai-3.

2.The Assistant Revenue Officer, Zone VI, Corporation of Chennai, Chennai-5.

+1cc to Mr.G.Anantharangan, Advocate SR.45017 +1cc to M/S.R.Arunmozhi, Advocate Sr.45154 +1cc to M/s.Mc Gan Law Firm, Advocate Sr.44799 [22/11/2016] WP.No.6765 of 2012 and MP.No.2 of 2012 ppa[co] srg 31/08/2016 https://hcservices.ecourts.gov.in/hcservices/