Tvl. Karpagam Agencies, v. The State Tax Officer,

In the High Court of Judicature at Madras Dated : 29.6.2018 Coram :

The Honourable Mr.Justice T.S.SIVAGNANAM Writ Petition No.16004 of 2018 & WMP.No.19034 of 2018 Tvl.Karpagam Agencies, rep.by its Proprietor A.Varadarajan

...Petitioner

Vs The State Tax Officer, Nagapattinam Assessment Circle, Commercial Taxes Building, Court Campus, Vellipalayam, Nagapattinam.

...Respondent

PETITION under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari to call for the records of the respondent in TIN/33763901935/2013-14 dated 11.5.2018 and quash the same as arbitrary and illegal. For Petitioner :

Mr.P.R.Kumar For Respondent :

Mr.Master Ganesh, GA

ORDER

Mr.Master Ganesh, learned Government Advocate accepts notice for the respondent. Heard both. By consent, the writ petition itself is taken up for final disposal.

2. Considering the peculiar facts and circumstances of the case and also the fact that the proprietor of the petitioner concern is aged about 85 years and is stated to have been suffering from various ailments, this Court is inclined to grant one more opportunity to the petitioner to go before the Assessing Officer. Furthermore, the turnover was sought to be revised as proposed in the notice dated 12.4.2018 based on the information, which was culled out from the official website of the Department and there is an allegation of mismatch. However, the respondent has not furnished the details pertaining to the mismatch, which are essential for the dealer to give an effective reply. Therefore, this Court is of the view that the assessment should be redone.

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3. Accordingly, the writ petition is disposed of by directing the petitioner to treat the impugned order as a show cause notice and make a request to the Assessing Officer to furnish the details of mismatch. On receipt of the details, the petitioner is granted seven days' time to file their reply, after which, the respondent shall afford an opportunity of personal hearing and redo the assessment in accordance with law. Till then, no coercive action shall be initiated against the petitioner. No costs. Consequently, the connected WMP is closed. Sd/- Assistant Registrar(CCC) //True Copy// Sub Assistant Registrar RS To The State Tax Officer, Nagapattinam Assessment Circle, Commercial Taxes Building, Court Campus, Vellipalayam, Nagapattinam.

+1cc to Mr.P.R.Kumar, Advocate, S.R.No. 41608 +1cc to The Spl. Government Pleader, S.R.No. 42427 WP.No.16004 of 2018& WMP.No.19034 of 2018 VBA (CO) BM 11/07/2018 https://hcservices.ecourts.gov.in/hcservices/