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Madras High CourtWP/8054/2015dismissed

M/S.Slc Projects Private v. The Commercial Tax Officer

2015-03-23Honourable Mr Justice M.Duraiswamy2 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 23.03.2015

CORAM

THE HONOURABLE Mr. JUSTICE M.DURAISWAMY Writ Petition No.8054 of 2015 and M.P.No. 1 of 2015 M/s.SLC Projects Private Limited, Rep. By its Managing Director, Mr.P.Subba Raju Door No.2/34, Muttu Street, Perumuchi Village, Arakkonam - 631 006.

.. Petitioner vs.

The Commercial Tax Officer, Arakkonam Assessment Circle, First Floor, No.103A, Pandit Jawaharlal Nehru Street, Sholingar Road, Arakkonam - 631 008.

.. Respondent Writ Petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorari calling for the records of the respondent in his proceedings in TIN.33164303457/13-14 (Entry Tax) dated 30.01.2015, quash the same as illegal.

For Petitioner : Mr.P.V.Ravi Kumar For Respondent : Mr.ANR.Jayaprathap Government Advocate (T)

ORDER

The petitioner has filed the above writ petition challenging the order passed by the respondent in TIN.33164303457/1314 (Entry Tax) dated 30.01.2015. In the said order, the respondent has taken into consideration the factual aspects and given a finding. 2.When an appeal remedy is available to the petitioner, the petitioner without exhausting the said appeal remedy has filed the present writ petition, challenging the said order of the respondent. In view of the same, I am of the considered view that the remedy https://hcservices.ecourts.gov.in/hcservices/

available for the petitioner is to file an appeal before the Appellate Authority.

3.In these circumstances, the writ petition is dismissed and liberty is given to the petitioner to file an appeal before the Appellate Authority as against the order impugned in this writ petition, within a period of one week from the date of receipt of a copy of this order. No costs. Consequently, connected miscellaneous petition is closed.

-s/d- Assistant Registrar(CO) Dt:23/3/2015 True Copy Sub-Assistant Registrar jbm To

1. The Commercial Tax Officer, Arakkonam Assessment Circle, First Floor, No.103A, Pandit Jawaharlal Nehru Street, Sholingar Road, Arakkonam - 631 008.

2. The Section Officer, Current Section, High Court, Madras.

(To return the original) vsn(co) prk23/3 W.P.No.8054 of 2015 and MP.1 of 2015 https://hcservices.ecourts.gov.in/hcservices/