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Madras High CourtWP/23345/2022disposed of

V.P. Janarthanam v. The Assistant Commissioner (Ct) Fac)

2024-10-25Honourable Mr Justice C. Saravanan4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 25.10.2024

CORAM

THE HON'BLE MR JUSTICE C. SARAVANAN and WMP.No.22280 of 2022 V.P.Janarthanan

...Petitioner

Vs.

The Assistant Commisioner (CT) (FAC) Cuddalore Taluk Assessment Circle Cuddalore - 607 001.

...Respondent

Prayer:Writ Petition filed under Article 226 of the Constitution of India, to issue a writ of certiorari to call for the records leading to the issuance of assessment order bearing reference TIN:33674400419/2013-14 dated 12.05.2022 by the respondent.

For Petitioner :

Mr.Adithya Reddy For Respondent :

Mr.TNC.Kaushik Additional Government Pleader 1/4

O R D E R

Heard Mr.Adithya Reddy, learned counsel for the petitioner and Mr.TNC.Kaushik, learned Additional Government Pleader for the respondent.

2. Learned counsel for the petitioner submits that the petitioner will be satisfied if the petition is set aside and the case is remitted back to the respondent, as the petitioner could not participate in the proceedings.

3. Learned learned Additional Government Pleader for the respondent submits that sufficient opportunity was given to the petitioner. However, the petitioner failed to take advantage of the opportunity of hearing and the order has been passed.

4. Balancing the interest of the petitioner and the respondents and to meet the ends of Justice, the case is relegated back to the respondent subject to the petitioner depositing Rs.3,00,000/- within a period of thirty (30) days from the date of receipt of copy of this order. Subject to petitioner remitting Rs.3,00,000/- as deposit, the impugned assessment order shall stands quashed. 2/4

The respondent shall pass de-novo order within a period of two (2) months thereafter.

5. Needless to state, the petitioner shall file additional reply if any and also appear for personal hearing.

6. With the above direction, this writ petition stands disposed of. No costs. Connected Miscellaneous Petition is closed. 25.10.2024 Index:

Yes/No Speaking Order/Non-Speaking Order Yes/No nst To:

The Assistant Commisioner (CT) (FAC) Cuddalore Taluk Assessment Circle Cuddalore - 607 001.

3/4

C.SARAVANAN, J.

nst and WMP.No.22280 of 2022 25.10.2024 4/4