Sre Dhanalakshmi Spinning v. The Joint Commissioner (Ct)

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 02.02.2018

CORAM

THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM Writ Petition No.31426 of 2013 Sre Dhanalakshmi Spinning Mills Rep by its Proprietrix Mrs.K.V.Dhanalakshmi No.2/159-A, Coimbatore Main Road Bettathpuram, Karamadai -641 104.

...Petitioner

Vs.

1.The Joint Commissioner (CT) Enforcement, Coimbatore.

2.The Assistant Commissioner (CT) Mettupalayam Assessment Circle Coimbatore.

... Respondents Prayer : Petition filed under Article 226 of the Constitution of India, to issue a Writ of Mandamus, directing the second respondent to refund the amount of Rs.3,00,000/- collected at the time of inspection by the first respondent which is without authority of law as claimed in the petitioner's letter dated 01.04.2013 with a time frame.

For Petitioner : Mr.MD.Ghafoorur Rahman For Respondents : Mr.M.Hariharan Additional Government Pleader

O R D E R

The petitioner has filed this writ petition for a direction to the second respondent to refund the amount of Rs.3,00,000/- collected at the time of inspection by the first respondent. 2.It is not known as to whether the cheques collected from the petitioner have been encashed, as the respondents have not filed counter affidavit.

3.In any event, the petitioner's representation requires to be disposed of by the respondents. Accordingly, there will be a https://hcservices.ecourts.gov.in/hcservices/

direction to the second respondent to dispose of the petitioner's representation dated 01.04.2013 and pass appropriate orders on merits and in accordance with law. 4.With the above direction, the writ petition is disposed of, leaving it open to the petitioner to approach the authorities, if still a need arises to do so. No costs. Sd/- Assistant Registrar(CS IX) //True Copy// Sub Assistant Registrar maya/kak To 1.The Joint Commissioner (CT) Enforcement, Coimbatore.

2.The Assistant Commissioner (CT) Mettupalayam Assessment Circle Coimbatore.

+1 cc to Special Govt Pleader Taxes sr 9055 W. P. No.31426 of 2013 sv(co) aa20/02/2018 https://hcservices.ecourts.gov.in/hcservices/