M/S.Pushpam Timber And Tiles v. The Assistant Commissioner(Ct)

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 16.02.2016

CORAM

THE HON'BLE Mr. JUSTICE M.DURAISWAMY W.P.No.5598 of 2016 and W.M.P.Nos.4963 & 4964 of 2016 M/s.Pushpam Timber and Tiles, rep by its Partner - G.M.Nirmal, No.151/1-A-1, K.K.Road, Villupuram - 605 602, Villupuram District.

... Petitioner Vs.

The Assistant Commissioner (CT), Villupuram - II Circle, Villupuram, Villupuram District.

... Respondent Petition filed under Article 226 of The Constitution of India praying to issue a writ of certiorari calling for the records on the file of the respondent in his impugned proceedings made in TIN:33104700026/2013-14 dated 25.08.2014 and quash the same.

For Petitioner : Mrs.R.Hemalatha For Respondent : Mr.V.Haribabu, Additional Government Pleader (Tax)

O R D E R

The petitioner has filed the above Writ Petition to issue a writ of certiorari to call for the records of the respondent in impugned proceedings made in TIN:33104700026/2013-14 dated 25.08.2014 and quash the same.

2.When the matter is taken up for hearing, Mrs.R.Hemalatha, learned counsel appearing for the petitioner submitted that since the petitioner has got an appeal remedy, this Court may consider granting fifteen days time for filing an appeal for the reason that the time for filing the appeal had already expired.

3.Mr.V.Haribabu, learned Additional Government Pleader (Tax) appearing for the respondent submitted that the petitioner may be given liberty to file an appeal within fifteen days time.

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4.Having regard to the submissions made by the learned counsel on either side, taking into consideration the prayer sought for by the learned counsel for the petitioner, without going into the merits of the case, I give liberty to the petitioner to file an appeal as against the impugned order dated 25.08.2014 within a period of fifteen days from the date of receipt of a copy of this order.

5.With this observation, the Writ Petition is disposed of. No costs. Consequently, the connected miscellaneous petitions are closed.

Sd/- Assistant Registrar(CS VII) //True Copy// Sub Assistant Registrar va To The Assistant Commissioner (CT), Villupuram - II Circle, Villupuram, Villupuram District.

+1cc to M/s.R. Hemalatha, Advocate, S.R.No.9724 +1cc to the Government Pleader, S.R.No.9869 UG(CO) EU(18/02/2016) W.P.No.5598 of 2016 and W.M.P.Nos.4963 & 4964 of 2016 https://hcservices.ecourts.gov.in/hcservices/