Tvl A.V.R. Agency v. The Assistant Commissioner(Ct)

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 26.08.2016

CORAM

THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM W.P.No.29576 of 2016 Tvl.A.V.R.Agency, Rep. By its Proprietor Mr.P.Kalaimani, No.RG 31, Binny Mills Road, No.1, Cooks Road, Chennai - 12.

... Petitioner Vs.

The Assistant Commissioner (CT), Purusavakkam Assessment Circle, No.59, Taylors Road, Kilpauk, Chennai -10.

... Respondent PRAYER: Writ Petition filed under Article 226 of Constitution of India praying to issue Writ of mandamus to direct the respondent to consider the application filed on 27.08.2015 in TIN 33541062575/2014-15 for the assessment year 2014-2015 for granting copies of documents recovered from the petitioner in the course of inspection.

For Petitioner : Mr.M.Desinghu For Respondent : Mr.S.Kanmani Annamalai, Additional Government Pleader (T)

ORDER

Heard Mr.M.Desingu, learned counsel for the petitioner and Mr.S.Kanmani Annamalai, learned Additional Government Pleader (T), who accepts notice for the respondent, and with their consent, the writ petition itself is taken up for disposal.

2. The petitioner has filed this writ petition praying for a direction to the respondent to furnish the records which was seized by the Enforcement Officials who conducted the inspection in the petitioner's place of business. The only grievance of the petitioner is that the copies of the document which was seized from him have not been given. In this regard, https://hcservices.ecourts.gov.in/hcservices/

a representation was given by the petitioner on 27.08.2015, which has not been considered till date.

3. Considering the facts of the case and to ensure the principles of natural justice are fulfilled, there will be a direction to the petitioner to appear before the respondent along with a copy of this order and on doing so, the respondent shall permit the petitioner to take photocopies of the relevant documents which he seeks and charges for making the photocopies shall be borne by the petitioner. The documents shall be furnished to the petitioner within a period of two weeks from the date on which the petitioner appears before the respondent. 4.With the above direction, the writ petition is disposed of. No costs.

Sd/- Assistant Registrar(CS VI) //True Copy// Sub Assistant Registrar rkm To The Assistant Commissioner (CT), Purusavakkam Assessment Circle, No.59, Taylors Road, Kilpauk, Chennai -10.

+1cc to Mr.M.Desinghu, Advocate, S.R.No.48378 +1cc to the Special Government Pleader(T), S.R.No.48506 W.P.No.29576 of 2016 AD(CO) CA(09/09/2016) https://hcservices.ecourts.gov.in/hcservices/