Oriental Hotels Limited v. The Assistant Commissioner(Ct)
In the High Court of Judicature at Madras Dated : 11.8.2016 Coram :
The Honourable Mr.Justice T.S.SIVAGNANAM Writ Petition Nos.28167 to 28169 of 2016 & WMP.Nos.24301 to 24303 of 2016 Oriental Hotels Ltd., Chennai-34.
...Petitioner
Vs 1.The Assistant Commissioner (CT), Valluvarkottam Assessment Circle, Chennai.
2.The Deputy Commissioner (CT) (Appeals), Chennai Central.
...Respondents
PETITIONS under Article 226 of The Constitution of India praying for the issuance of Writs of Mandamus directing the second respondent herein to number and dispose the stay applications filed by the petitioner on 8.6.2016 together with the main appeals which are arising out of the orders of the first respondent respectively in TIN Nos.33811502467/2008-09, 33811502467/ 2009-10 and 33811502467/2010-11 dated 9.6.2016. For Petitioner :
Mr.B.Raveendran For Respondents :
Mr.S.Kanmani Annamalai, AGP COMMON ORDER Mr.S.Kanmani Annamalai, learned Additional Government Pleader accepts notice for the respondents. Heard both. By consent, the writ petitions are taken up for final disposal.
(2) T.S.SIVAGNANAM,J
RS
2. The petitioner seeks a direction to the second respondent to consider the petitioner's stay applications filed along with the main appeal petitions challenging the orders of assessment dated 9.6.2016 for the years 2008-09 to 2010-11.
3. It is stated that the petitioner has complied with the pre-deposit requirement and paid 25% of the disputed tax and the appeals have been taken on file. However, the stay applications are still pending from 5.7.2016. The learned counsel for the petitioner has also requested for an early hearing by their letter dated 8.8.2016.
4. In the light of the above, the writ petitions are disposed of with a direction to the second respondent to consider and pass appropriate orders on the stay applications filed by the petitioner on merits and in accordance with law, within a period of three weeks from the date of receipt of a copy of this order. No costs. Consequently, the above WMPs are closed. 11.8.2016 Internet : Yes To 1.The Assistant Commissioner (CT), Valluvarkottam Assessment Circle, Chennai.
2.The Deputy Commissioner (CT) (Appeals), Chennai Central. WP.Nos.28167 to 28169/2016& WMP.Nos.24301 to 24303/2016