Tvl.Selvi Starch Industries, v. The Tamil Nadu Sales Tax

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 17.6.2016 CORAM :

The Honourable Mr.Justice T.S.SIVAGNANAM Writ Petition No.20656 of 2016 & WMP.Nos.17730 & 17731 of 2016 Tvl.Selvi Starch Industries, rep.by M.Nallammal, legal heir of late Mr.M.Muthusamy

...Petitioner

Vs 1.The Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Coimbatore.

2.The Appellate Assistant Commissioner (CT), Salem.

3.The Assessing Authority, Commercial Tax Officer, Suramangalam Circle, Salem.

4.The Commercial Tax Officer, (Enforcement), Namakkal.

...Respondents

PETITION under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorarified Mandamus to call for the records of the third respondent in C.S.T.No.422021/92-93 dated 17.9.1999 for the assessment year 1992-1993, quash the same as illegal and unconstitutional and direct the third respondent to verify the books of accounts and documents available with the petitioner and pass fresh orders in accordance with law independently.

For Petitioner :

Mr.C.R.Malarvannan For Respondents:

Mr.S.Kanmani Annamalai, AGP

ORDER

Mr.S.Kanmani Annamalai, learned Additional Government Pleader takes notice for the respondents.

2. Learned counsel for the petitioner, after some arguments, seeks permission to withdraw the writ petition with liberty to the petitioner to file a petition under Section 84 of the Tamil Nadu Value Added Tax Act, 2006 before the Assessing Officer. He has also made an endorsement in the bundle today to that effect. https://hcservices.ecourts.gov.in/hcservices/

3. Hence, the writ petition is dismissed as withdrawn. Liberty sought for is granted. No costs. Consequently, the above WMPs are also dismissed.

Sd/- Assistant Registrar(CS VII) //True Copy// Sub Assistant Registrar To 1.The Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Coimbatore.

2.The Appellate Assistant Commissioner (CT), Salem. 3.The Assessing Authority, Commercial Tax Officer, Suramangalam Circle, Salem.

4.The Commercial Tax Officer, (Enforcement), Namakkal.

+1cc to Mr.C. R. Malarvannan, Advocate, S.R.No.33267 +1cc to the Government Pleader, S.R.No.33267 NRJK(CO) EU(30/06/2016) WP.No.20656 of 2016 & WMP.Nos.17730 & 17731 of 2016 https://hcservices.ecourts.gov.in/hcservices/