Sri Hari Priyaa Associates v. The Assistant Commissioner(Ct)

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 18.02.2016

CORAM

THE HONOURABLE Mr. JUSTICE M.DURAISWAMY W.P.No.2528 of 2016 and W.M.P.No.2157 of 2016 Sri Hari Priyaa Associates Rep. by its Proprietrix G.Girija Rani Green Garden 66 Basthi Opp. to Bharathiyar Nagar near Thirumalai Nagar Hosur-635 109.

[ Petitioner ] Vs 1 The Assistant Commissioner(CT) Hosur (North) Assessment Circle Hosur 2 The Deputy Commercial Tax Officer/ Checkpost Officer Thoppur (Inward), Thoppur .. Respondents Writ Petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorari, calling for the records on the files of the 1st respondent in Pdl.No.178/2014 dated 21.10.2014 and quash the same as being without jurisdiction and authority of law and contrary to the principles of natural justice and also contrary to that of the principle laid down by this Honourable Court in the Judgement reported in (2007) 295 ITR 303 (Mad) (V.Selladurai Vs. Chief Commissioner of Income Tax (OSD) and another)and that of the principle laid down by this Honourable Court in the judgment reported in (2013) 60 VST 530 (Mad) (Sukhi Iron & Steel Company Vs. Assistant Commissioner (CT) Thiruvanmiyur Assessment Circle Chennai). For Petitioner : Mr.R.Senniappan For Respondents : Mr.S.Kanmani Annamalai Addl. Govt. Pleader

ORDER

The petitioner has filed the above writ petition to issue a Writ of Certiorari, to call for the records on the file of the 1st respondent in Pdl.No.178/2014 dated 21.10.2014 and to quash the same.

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2. It is the case of the petitioner that without complying with the provisions of Section 39(14) and (15) of the Tamil Nadu Value Added Tax Act, 2006 (hereinafter referred to as "the Act"), the 1st respondent has passed the impugned order, without giving an opportunity of personal hearing to the petitioner. The learned counsel appearing for the petitioner submitted that the 1st respondent has not given any notice to the petitioner prior to the passing of the impugned order.

3. Mr.S.Kanmani Annamalai, learned Additional Government Pleader appearing for the respondents submitted that in view of the provisions of Section 39(14) and (15) of the Act, the 1st respondent may be directed to give a notice to the petitioner and thereafter decide the matter afresh, after giving an opportunity of hearing to the petitioner.

4. Having regard to the submissions made by the learned counsel on either side, I set aside the impugned order dated 21.10.2014 and remand the matter back to the 1st respondent for fresh consideration. The 1st respondent is directed to issue notice to the petitioner and after the receipt of objections, if any, filed by the petitioner, the 1st respondent is directed to decide the matter afresh, on merits and in accordance with law, after giving an opportunity of personal hearing to the petitioner.

With these observations, the writ petition is disposed of. No costs. Consequently, connected miscellaneous petition is closed.

Sd/- Assistant Registrar(CS II) //True Copy// Sub Assistant Registrar rg To 1 The Assistant Commissioner(CT) Hosur (North) Assessment Circle Hosur 2 The Deputy Commercial Tax Officer/ Checkpost Officer Thoppur (Inward), Thoppur +1cc to Mr.R.Senniappan, Advocate, S.R.No.10478 +1cc to the Government Pleader, S.R.No.10576 UG(CO) EU(22/02/2016) W.P.No.2528 of 2016 & W.M.P.No.2157 of 2016 https://hcservices.ecourts.gov.in/hcservices/