M/S.Nova Enterprises v. The Assistant Commissioner

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 15.12.2015

CORAM:

THE HON'BLE MR. JUSTICE R. MAHADEVAN W.P.No.39306 of 2015 M/s.Nova Enterprises Rep.by Partner Door No.4 & 5, Flat No.F.2, 1st floor Daya Garden, 2nd Gross Street, New Colony Chrompet, Chennai 600 044 [ Petitioner ] Vs The Assistant Commissioner (CT) Pallavaram Assessment Circle No.32 & 33, 2nd Street, Sripuram Chrompet, Chennai 600 044 [ Respondent] Writ Petition filed under Article 226 of the Constitution of India seeking a writ of Mandamus directing the respondent to consider and dispose of the representation dated 30.10.2015 filed by the petitioner seeking rectification of respondents proceeding in TIN 33496257001/2014-15 dated 30.9.2015 in accordance with Law within a time frame.

For petitioner Mr.P.Rajkumar For respondent Mr.V.Haribabu, Additional Govt.Pleader

O R D E R

Heard the learned counsel for the petitioner and Mr.V.Haribabu, learned Additional Government Pleader, who took notice for the respondent and with their consent, the main writ petition itself is taken up for hearing.

2. This writ petition has been filed for the issuance of a writ of mandamus directing the respondent to consider and dispose of the representation dated 30.10.2015 filed by the petitioner seeking rectification of respondent's proceeding in TIN 33496257001/2014-15 dated 30.9.2015 in accordance with law within a time frame. https://hcservices.ecourts.gov.in/hcservices/

3. Pointing out certain errors apparent on the face of the record, the petitioner has filed an application under Section 84 for rectification. The learned counsel for the petitioner would submit that it would suffice if the application filed under Section 84 is considered and orders passed in accordance with law, after affording due opportunity to the petitioner, for which, the learned Additional Government Pleader has no serious objections.

4. In view of the limited prayer sought for by the petitioner, without going into the merits of the matter, this writ petition is disposed of by directing the respondent to consider and pass orders on the petition filed by the petitioner on 30.10.2015 under Section 84 of the TNVAT Act, on merits and in accordance with law, after affording due opportunity to the petitioner. Such exercise shall be completed within a period of six weeks from the date of receipt of a copy of this order. No costs.

-sd/- ASSISTANT REGISTRAR / TRUE COPY / Sub-Assistant Registrar rg To The Assistant Commissioner (CT) Pallavaram Assessment Circle No.32 & 33, 2nd Street, Sripuram Chrompet, Chennai 600 044 +1 cc to SPECIAL GOVERNMENT PLEADER [TAXES] SR.NO. 67214 +1 CC MR.P.RAJKUMAR, ADVOCATE SR.NO. 67115 W.P.No.39306 of 2015 SVI[CO] RD 29/12/2015 https://hcservices.ecourts.gov.in/hcservices/