M/S.Sri Mudimalainathan Steel v. The Commercial Tax Officer

In the High Court of Judicature at Madras Dated : 10.8.2016 Coram :

The Honourable Mr.Justice T.S.SIVAGNANAM Writ Petition No.27939 of 2016 & WMP.No.24112 of 2016 M/s.Sri Mudimalainathan Steel Corporation, rep.by its Partner

...Petitioner

Vs The Commercial Tax Officer, Bhavani Assessment Circle, Bhavani, Erode District.

...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 33122940629/2007-2008 dated 16.6.2016 and quash the same as illegal arbitrary, without jurisdiction and against the provisions of the Act. For Petitioner :

Mr.K.A.Soundararajan For Respondent :

Mrs.Vasudha Thiagarajan, AGP

ORDER

Mrs.Vasudha Thiagarajan, learned Additional Government Pleader accepts notice for the respondent. Heard both. By consent, the writ petition itself is taken up for final disposal.

2. The petitioner, which is a registered dealer on the file of the respondent under the provisions of the Tamil Nadu Value Added Tax Act, 2006, has challenged the order of assessment dated 16.6.2016 for the assessment year 2007-08.

3. The petitioner would contend that the legal issue involved in this matter is covered by the decision of this Court in the case of C.K.G. Agencies Vs. Assistant Commissioner (CT) [(2012) 54 VST 501 (Madras)].

4. On a perusal of the impugned assessment order, it is seen that the petitioner did not submit their objections to the prerevision notice. Therefore, the assessment has been completed ex parte. The reason being that the petitioner had undergone a surgery and his left great toe has been removed on account of gangrene. This has been certified by the doctor by certificate dated 22.7.2016 wherein it has been stated that two months ago, https://hcservices.ecourts.gov.in/hcservices/

the surgery was performed and that he is still under care and treatment. Thus, considering the facts and circumstances of the case, this Court is of the view that one opportunity can be granted to the petitioner, especially when the petitioner contends that their case is covered by the said decision of this Court.

5. Accordingly, the writ petition is disposed of with a direction the petitioner to treat the impugned proceedings as a show cause notice and submit their objections within two weeks from the date of receipt of a copy of this order. On receipt of the objections, the respondent shall afford an opportunity of personal hearing to the petitioner, take note of the objections and redo the assessment in accordance with law. No costs. Consequently, the above MP is closed.

s/d- Assistant Registrar True Copy Sub-Assistant Registrar To The Commercial Tax Officer, Bhavani Assessment Circle, Bhavani, Erode District.

+ 1 cc to Spl. Govt.Pleader (Taxes) SR 45790 + 1 cc to Mr.K.Soundararajan, Advocate SR 46079 pa(co) prk2/9 WP.No.27939 of 2016 & WMP.No.24112 of 2016 https://hcservices.ecourts.gov.in/hcservices/