Madras High CourtWP/32153/2016disposed of

Mathi Diesel Service, v. The Commercial Tax Officer

2016-09-15Honourable Mr Justice T. S. Sivagnanam2 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED 15.09.2016

CORAM

THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM WP.No.32153/2016 & WMP.No.27898/2016 Mathi Diesel Service rep.by Proprietor M.Sugavaneswaran 1-B, Kalarampatty Main Road Salem 636 015.

Petitioner

Versus

The Commercial Tax Officer Salem Town West Circle Salem.

Respondent Writ petition filed under Article 226 of the Constitution of India praying for a writ of certiorari calling for the records on the files of the respondent herein in TIN NO.33802824049/2014-15 dated 30.08.2016 and quash the same. For Petitioner :

Mr.N.Inbarajan For Respondent :

Mr.K.Venkatesh, GA [Taxes]

ORDER

Heard Mr.N.Inbanathan, learned counsel appearing for the petitioner and Mr.K.Venkatesh, learned Government Advocate [taxes] accepting notice on behalf of the respondent and with the consent on either side, the writ petition is taken up for final disposal.

The petitioner is a Partnership Firm and registered as a dealer on the file of the respondent under the provisions of the Tamil Nadu Value Added Tax Act, 2006, [TNVAT Act] and they are an authorised Service Centre and Workshop for Bosch and Mico. The impugned order in this writ petition is the order of assessment dated 30.08.2016 for the Assessment Year 2014-15. The only ground on which the impugned order has been challenged is by contending that the respondent has granted only five days time to file their objections to the pre-revision notice dated 08.08.2016 and for circumstances beyond the control https://hcservices.ecourts.gov.in/hcservices/

of the petitioner, they could not submit their objections within the time and the respondent has finalised the assessment exparte. In respect of the petitioner's own case for the Assessment Year 2013-14, they had filed WP.No.30686/2016 raising a similar contention and the Court found that fifteen days would be a reasonable time to submit the objections. Accordingly, the writ petition was disposed of by the order dated 02.09.2016 by directing the petitioner to treat the impugned Assessment order as a show cause notice and give their objections. Similar direction could also be given in this writ petition. Accordingly, the petitioner is directed to treat the impugned Assessment Order dated 30.08.2016 as a Show Cause Notice and submit their objections within a period of fifteen days from the date of receipt of a copy of this order and the respondent shall re-do the assessment after affording an opportunity of personal hearing to the petitioner and considering the objections and documents that may be produced by the petitioner.

The writ petition is disposed of with the above directions. No costs. Consequently, the connected miscellaneous petition is closed.

Sd/- Assistant Registrar(CCC) //True Copy// Sub Assistant Registrar AP To The Commercial Tax Officer Salem Town West Circle Salem.

1 cc to Special Government Pleader,(Taxes), sr.52378 1 cc to M/s.N.Inbarajan, Advocate, sr.52119 WP.No.32153/2016 ca co kra 28.09.2016 https://hcservices.ecourts.gov.in/hcservices/