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Madras High CourtWP/15105/2019disposed of

Tvl.Sree Murugan Traders, v. The State Tax Officer,

2019-05-29Honourable Ms. Justice P.T. Asha2 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 29.05.2019

CORAM

THE HONOURABLE Ms.JUSTICE P.T.ASHA W.P.No.15105 of 2019 and W.M.P.No.15086 of 2019 Tvl.Sree Murugan Traders Represented by its Proprietrix, P.Kalaiselvi, No. 1171, Salem Cuddalore Main Road, Attur, Salem District.

..Petitioner Vs 1.The State Tax Officer, Attur (Town) Assessment Circle, Attur.

2.The Deputy Commissioner (ST).

Public Relation Appellate Authority, Namakkal.

..Respondents This Petition filed Under Article 226 of the Constitution of India pleased to issue a writ of certiorari, calling for records on the file of the first respondent in TIN: 33273142064/2016-17, dated 23.04.2019 and quash the same as being without jurisdiction, authority of law and contrary to the principles of natural justice and issue such further writ, order or direction as this Hon'ble Court may deem fit and proper in the facts and circumstances of the case.

For Petitioner : Mr.R.Senniappan For Respondents: Mr.V.Haribabu Additional Government Pleader (Tax)

O R D E R

The only grievance of the writ petitioner is that his representation dated 24.11.2018 has not been taken note of by the first respondent before passing the impugned order. The said fact is evident from a perusal of the impugned order, where there is no reference to the said letter. Therefore, before passing any further orders, the first respondent shall first consider the letter dated 24.11.2018 of the writ petitioner and pass orders, orders shall be passed within a period of two weeks from the date of receipt of a copy of the said order.

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

2.In the result, impugned order is therefore set aside and the writ petition is disposed of with the above direction.

No costs.

Consequently, connected miscellaneous petition is also closed.

Sd/- Assistant Registrar(CS) //True Copy// Sub Assistant Registrar dua/jrs To 1.The State Tax Officer, Attur (Town) Assessment Circle, Attur.

2.The Deputy Commissioner (ST).

Public Relation Appellate Authority, Namakkal. +1cc to Mr. R.Senniappan, Advocate SR.No. 44430 +1 cc to Spl.Government Pleader Sr.No. 44433 W.P.No.15105 of 2019 and W.M.P.No.15086 of 2019 A.SK(06/06/2019) https://hcservices.ecourts.gov.in/hcservices/