Madras High CourtWP/22077/2023disposed of

M/S.Jayam Foods Processing Industries v. The Assistant Commissioner(State Tax),

2023-07-26Honourable Mr Justice C. Saravanan4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 26.07.2023

CORAM

THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.No.21470 of 2023 Tvl.Jayam Foods Processing Industries, Rep by its Partner Mr.R.Krishnasamy, No.352, Suramangalam Main Road, Salem - 636 009.

... Petitioner Vs 1.The Assistant Commissioner (State Tax), Omalur, Assessment Circle, 2/1-5th Ward, Viswam Building, Kadaiveethi Road, Periya Mari Amman Koil Back Side, Omalur - 636 455.

2.The State Tax Officer, Palacode Assessment Circle, Chithraipatti Village, Palarahalli (P.O), Palacode.

... Respondents 1/4

Prayer: Petition filed under Article 226 of the Constitution of India to issue a Writ of Mandamus, directing the 1st respondent to furnish certified copy of the assessment order for the Assessment Year 1994-95 enabling the petitioner to seek appropriate legal remedy against the demand notice issued by the 2nd respondent.

For Petitioner : Mr.Velayutham Pichaiya For Respondents : Mr.T.N.C.Kaushik Additional Government Pleader

ORDER

Mr.T.N.C.Kaushik, learned Additional Government Pleader takes notice on behalf of the respondents.

2.After hearing the learned counsel for the petitioner and the learned Additional Government Pleader for the respondents, this Writ Petition is disposed of at the time of admission, without expressing any opinion on merits of the case, by dispensing with the requirement of filing of counter, by directing the respondents to issue a certified copy of the Assessment order for the Assessment Year 1994-1995. Admittedly, the respondents have issued demand notice on the petitioner for the 2/4

Assessment Years 1993-1994 to 1996-1997 on 11.05.2023. The respondents are directed to furnish a copy of the same within a period of two weeks from the date of receipt of a copy of this order. No costs. Consequently, connected writ miscellaneous petition is closed. 26.07.2023 Index: Yes/ No Internet : Yes/No Speaking/Non-speaking Order jas To 1.The Assistant Commissioner (State Tax), Omalur, Assessment Circle, 2/1-5th Ward, Viswam Building, Kadaiveethi Road, Periya Mari Amman Koil Back Side, Omalur - 636 455.

2.The State Tax Officer, Palacode Assessment Circle, Chithraipatti Village, Palarahalli (P.O), Palacode.

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C.SARAVANAN,J.

jas and W.M.P.No.21470 of 2023 26.07.2023 4/4