Ramdev Toy World v. The Commercial Tax Officer

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 20.11.2019

CORAM

THE HONOURABLE DR. JUSTICE ANITA SUMANTH W.P.No.21021 of 2017 Ramdev Toy World No:3/1,Balasubraya Chetty Lane, Sowcarpet, Chennai-600079 Rep.by it Proprietrix

...Petitioner

--Vs-- The Commercial Tax Officer, Sowcarpet Assessment Circle, No.48/39, Rajaji Salai, 2nd Floor, Chennai-600001 ... Respondent Prayer:

Writ Petition filed under Article 226 of the Constitution of India, to issue a Writ or order of direction or any other Writ in the nature Writ of Certiorarified Mandamus, calling for the records of the respondent in TIN:33800241715/2016-17 dated 15.05.2017 and quash the same as not sustainable in law with a consequent direction t the respondent to refund the tax and penalty forcibly collected without authority of law.

For Petitioner : Mr.MD.Ghafoor UR Rahman For Respondents : Mr.M.Hariharan Government Advocate

O R D E R

The challenge in this writ petition is to a provisional assessment for the period 2016-17 dated 15.05.2017.

2. No counter has been filed in this case, however, a communication from the State Tax Officer in RC /823 /2017 /B1, dated 20.11.2019 is circulated today. The Officer states that since the period in question, that is 2016-17, has come to a close, the provisional assessment order passed would be null and void. This submission of the Officer is recorded.

3. In the light of the aforesaid, the assessment for the period 2016-17 will now be taken up for adjudication and completion after issuing a pre-assessment proposal and notice of hearing to the petitioner, receiving its submissions and https://hcservices.ecourts.gov.in/hcservices/

supporting evidences as it may choose to file and pass a speaking order on merits and in accordance with law. Let this exercise be completed within a period of four weeks from date of receipt of this order.

4. This writ petition is disposed as above. No costs. Sd/- Assistant Registrar(CO) //True Copy// Sub Assistant Registrar To The Commercial Tax Officer, Sowcarpet Assessment Circle, No.48/39, Rajaji Salai, 2nd Floor, Chennai-600001 +1 cc to M/s.MD.Ghafoor UR Rahman,Advocate Sr.No. 99569 AKM/19.12.19/2P-3C / W.P.No.21021 of 2017 https://hcservices.ecourts.gov.in/hcservices/