M/S Sri Selliamman Sago Factory v. The State Tax Officer
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 19.07.2024 CORAM :
THE HON'BLE MR.JUSTICE SENTHILKUMAR RAMAMOORTHY and W.M.P.No.19387 of 2024 M/s Sri Selliamman Sago Factory, Rep.by its Proprietor Mr. P.Gopinath.
... Petitioner
Versus
The State Tax Officer, Attur (Town) Assessment Circle, Attur.
... Respondent Prayer : Writ Petition filed under Article 226 of the Constitution of India pleased to issue a Writ of Mandamus, to consider the application dated 20.03.2024 filed U/s 84 of the TNVAT Act,2006 pertaining to VAT TIN No.33263263271/16-17 along with the documents submitted therein and pass orders within time frame after providing opportunity of personal hearing and pass.
For Petitioner : Mr. S. Rajesh For Respondent : Mrs. K. Vasanthamala, Government Advocate (Tax)
ORDER
The petitioner seeks consideration and disposal of rectification application dated 20.03.2024. In respect of the assessment year 2016-17, an assessment order was issued on 26.09.2019. At that juncture, the petitioner 1/4
had not obtained and submitted the "Sago serve certificate". After obtaining such certificate, the petitioner applied for rectification. On the ground that such application has not been considered till date, the present writ petition was filed.
2. Learned counsel for the petitioner refers to the "Sago serve certificate" issued by the "Salem Starch and Sago Manufacturers' Service Industrial Co-operative Society Limited" and submitted that such certificate was issued to the petitioner only on 25.11.2023. Consequently, he submits that the petitioner was not in a position to submit such certificate when the order in original was issued. He seeks consideration of the rectification application in these facts and circumstances.
3. Mrs. K. Vasanthamala, learned Government Advocate, accepts notice for the respondent. She submits that the assessment period is 2016-17 and that the petitioner had submitted the "Sago serve certificate" belatedly.
4. Under Section 84 of the Tamil Nadu Value Added Tax, 2006, an application for rectification may be filed within 6 years from the date of the 2/4
order sought to be rectified. In this case, the order sought to be rectified is the assessment order dated 26.09.2023. Consequently, the application is within time. Once an application is presented within time, it is just and necessary that such application be considered and disposed of within a reasonable time limit.
5. For reasons aforesaid, W.P.No.17600 of 2024 is disposed of by directing the respondent to consider and dispose of application dated 20.03.2024 in accordance with law within three months from the date of receipt of a copy of this order. There shall be no order as to costs. Consequently, the connected miscellaneous petition is also closed. 19.07.2024 Index : No Speaking Order : Yes Neutral Case Citation: No klt To:
The State Tax Officer, Attur (Town) Assessment Circle, Attur.
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SENTHILKUMAR RAMAMOORTHY,J.
klt and W.M.P. No.19387 of 2024 19.07.2024 4/4