M/S.Rice Lake Weighing Systems v. The Commercial Tax Officer

IN THE HIGH COURT OF JUDICATURE AT MADRAS

Dated : 12.03.2020

CORAM

THE HON'BLE MR.JUSTICE R.MAHADEVAN W.P.No.5807 of 2014 and M.P.No.1 of 2014 M/s.Rice Lake Weighing Systems India Limited Represented by its Managing Director Suresh Lekshman Plot No.A-27/1, Sipcot Industrial Growth Centre Mathur Village & Post Oragadam Sriperumbudur Taluk Kancheepuram 602 105 ... Petitioner Vs.

1.The Commerical Tax Officer-I/c First Floor Perunthalaivar Kamarajar Administrative Complex, Madhagadi Karaikal 609 602 2.The Union Territory of Puducherry Represented by its Secretary (Finance) Puducherry 3.The Assistant Commissioner (CT) Tambaram-II Assessment Circle Chennai 600 044 4.M/s.Marg Ltd., Registered Office at "Marg Axis"

No.4/318, Rajiv Gandhi Salai Kottivakkam Chennai 600 041 ... Respondents Prayer: Petition filed under Article 226 of The Constitution of India praying to direct the 2nd respondent to arrange to issue declaration in form 'C' as requested by the petitioner vide his representation dated 25.01.2014.

For Petitioner :

Mr.R.Senniappan For Respondents :

Mr.A.Alexander Government Advocate for R1 & 2 Mr.A.N.R.Prathap Government Advocate (Taxes) for R3 Mr.K.Rajasekaran for R4

ORDER

The prayer made in this writ petition is to direct the second respondent to issue the Form 'C' declaration, based on the representation dated 25.01.2014 submitted by the petitioner. 2.Heard both sides and perused the materials placed before this Court.

3.Considering the limited nature of the relief sought for herein, this Court directs the second respondent to dispose of the representation dated 25.01.2014 made by the petitioner with regard to issuance of Form C declaration, if not disposed of earlier, on merits and in accordance with law, after affording due opportunity of hearing to the petitioner, within a period of four weeks from the date of receipt of a copy of this order. 4.Accordingly, this writ petition stands disposed of. Consequently, the connected miscellaneous petition is closed. No costs.

Sd/- Assistant Registrar (CS-VI) //True Copy// Sub Assistant Registrar kas To 1.The Commerical Tax Officer-I/c First Floor Perunthalaivar Kamarajar Administrative Complex, Madhagadi Karaikal 609 602 2.The Secretary (Finance), The Union Territory of Puducherry Puducherry

3.The Assistant Commissioner (CT) Tambaram-II Assessment Circle, Chennai 600 044.

+1cc to Mr.R.Senniappan, Advocate, S.R.No. 22214 +1cc to the Government Pleader, S.R.No. 22819 +1cc to the Special Government Pleader(Taxes), S.R.No. 22819 W.P.No.5807 of 2014 and M.P.No.1 of 2014 KJ(CO) GN(15/07/2020)