Merit Technologies India v. The Commercial Tax Officer(Ct)

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATE: 2.3.2015.

CORAM

THE HON'BLE MR.JUSTICE S.VAIDYANATHAN W.P.Nos.5386 to 5390 of 2015 and M.P.Nos.1 of 2015 (5 cases) Merit Technologies India Limited Represented by its Director Mr. G.Ramadurai 152 Defence Colony Ekkaduthangal Chennai-32.

... Petitioner vs.

1. The Commercial Tax Officer(CT) Guindy Assessment Circle Greenways Road Chennai 600 028.

2. The Commercial Tax Officer(CT) Nandambakkam Assessment Circle 17 Loganathan Nagar 2nd Street Chennai 600 094.

... Respondents Writ Petitions filed under Article 226 of the Constitution of India seeking issuance of a writ of certiorarified mandamus to call for the records of the 1st Respondent in TIN/33270902819/2007-08, TIN/33270902819/2008-09, TIN/33270902819/2009-10, TIN/33270902819/2010-11, TIN/33270902819/2011-12 respectively dated 28.03.2014 and quash the same with direction to the 2nd Respondent to consider the objection dated 17.03.2014 filed before the first respondent.

For Petitioner : Mr.R.Kumar For Respondents : Mr.A.N.R.Jayapratap, AGP(T) https://hcservices.ecourts.gov.in/hcservices/

COMMON ORDER Aggrieved by the orders of assessment wherein the petitioner was not given opportunity even though they have filed their objections and that the objections were not considered by the authority stating that the petitioner has not filed objections, the present writ petitions have been filed.

2. Since the matters pending before the authority concerned, the authority will have to consider the applications of the petitioner under section 84 and pass appropriate orders on merits and in accordance with law after affording opportunity to the petitioner within a period of four weeks from the date of personal hearing. The petitioner shall appear before the authority concerned on 23.3.2015.

3. The writ petitions are disposed of accordingly. No costs. The connected miscellaneous petitions are closed. Sd/- Assistant Registrar //True Copy// Sub Assistant Registrar ssk.

To

1. The Commercial Tax Officer(CT) Guindy Assessment Circle Greenways Road Chennai 600 028.

2. The Commercial Tax Officer(CT) Nandambakkam Assessment Circle 17 Loganathan Nagar 2nd Street Chennai 600 094.

+1cc to Mr.R.Kumar, Advocate, S.R.No.11382 +1cc to the Special Government Pleader(Taxes), S.R.No.11452 W.P.Nos.5386 to 5390 of 2015 KU(CO) CA(18/03/2015) https://hcservices.ecourts.gov.in/hcservices/