Tvl. Fine Fit Knitting Co., v. The State Tax Officer,

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 21.10.2019

CORAM

THE HONOURABLE MR. JUSTICE K.RAVICHANDRABAABU W.P.No.27188 of 2019 Tvl. Fine Fit Knitting Co., Represented by its Partner, V.Ravi S.F.No.27/3B, Fine Fit Complex, Dharapuram Road, Tirupur - 641608.

... Petitioner Vs.

The State Tax Officer, Pogalur Assessment Circle, Pogalur, Tirupur District.

... Respondent Prayer : Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Mandamus to direct the respondent to consider the petitioner' representation dated 13.08.2019 seeking order of separate assessment in respect of the assessment years 2006-07 to 201011, so as to initiate further steps in accordance with the procedure contemplated under the TNVAT Act, 2006. For Petitioner : Mr.R.Senniappan For Respondent : Mr.M.Hariharan Additional Government Pleader (Taxes)

O R D E R

The petitioner seeks for a Mandamus, directing the respondent to consider their representation dated 13.08.2019, wherein and whereby, the petitioner sought for issuance of separate assessment order in respect of the Assessment Years 2006-07 to 2010-11.

2. The grievance of the petitioner is that the Assessing Officer has passed a consolidated order dated 12.09.2011 for the above said all Assessment Years. Therefore, it is contended that unless, separate orders are passed and communicated to the petitioner, they will not be in a position to file the statutory appeal before the Appellate Authority for each Assessment Year individually.

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3. Considering the above stated facts and circumstances, this writ petition is disposed of, by directing the respondent to consider the representation of the petitioner dated 13.08.2019 and pass orders on the same accordingly, within a period of four weeks from the date of receipt of a copy of this order.

Till the Assessing Officer pass orders on the petitioner's representation, no coercive action shall be taken against the petitioner. No costs.

Sd/- Assistant Registrar (CCC) //True Copy// Sub Assistant Registrar sni To The State Tax Officer, Pogalur Assessment Circle, Pogalur, Tirupur District.

+1cc to Mr.R.Senniappan, Advocate, S.R.No. 87992 +1cc to the Special Government Pleader(Taxes), S.R.No. 88174 W.P.No.27188 of 2019 SVI(CO) GN(20/11/2019) https://hcservices.ecourts.gov.in/hcservices/