Thiru.S.Solaiyan v. The Assistant Commissioner

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 10.10.2017

CORAM

THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM W.P.No.29095 of 2007 & M.P.No.1 of 2007 S.Solaiyan ... Petitioner Vs.

1.The Assistant Commissioner (CT), Kanchipuram.

2.The Commercial Tax Officer, Ponneri Assessment Circle, Ponneri.

... Respondents Petition filed under Article 226 of the Constitution of India praying for issue of Writ of Certiorari, to call for the records on the file of the first respondent in Rc No.4877/2007/A3 dated 02.08.2007 and quash the same being illegal, arbitrary.

For Petitioner : No appearance For Respondents : Mr.S.Kanmani Annamalai Additional Government Pleader

O R D E R

None appears for the petitioner. The petitioner has challenged the notice dated 02.08.2007, by which the respondent called upon the petitioner to show cause as to why the IFST deferral scheme/agreement entered into with the petitioner should not be cancelled. Considering the fact that the impugned proceedings is only a show cause notice, proper procedure to be adopted by the petitioner is to submit their objections to the impugned notice.

2.Accordingly, this writ petition stands disposed of by directing the petitioner to submit their objections to the impugned notice within a period of 30 days from the date of receipt of a copy of this order. After which, the respondent https://hcservices.ecourts.gov.in/hcservices/

shall afford an opportunity of personal hearing and pass a reasoned order on merits and in accordance with law. No costs. Consequently, connected miscellaneous petition is closed. Sd/- Assistant Registrar(CS III) //True Copy// Sub Assistant Registrar abr To 1.The Assistant Commissioner (CT), Kanchipuram.

2.The Commercial Tax Officer, Ponneri Assessment Circle, Ponneri.

W.P.No.29095 of 2007 RSI(CO) GN(06/11/2017) https://hcservices.ecourts.gov.in/hcservices/