M/S. Himalaya International, v. Assistant Commissioner (Ct),

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 16.03.2016

CORAM

THE Hon'ble Mr.JUSTICE M. DURAISWAMY W.P.Nos.7763, 7764, 8830, 8831 and 8832 of 2016 and WMP Nos.6943 & 6944 of 2016 in WP Nos.7763 & 7764 of 2016 and WMP Nos.7831, 7832 and 7833 of 2016 in WP Nos.8830 to 8832 of 2016 M/s HIMALAYA International, rep by its Proprietor, No.106, Vepery High Road, Flat Ä", II Floor, Vepery, Chennai - 7 .... Petitioner in all the writ petitions vs The Assistant Commissioner (CT), Vepery Assessment Circle, III Floor, 10, Palaniappa Maligai, Greams Road, Chennai-6 ..... Respondent in all the writ petitions Writ Petitions filed under Article 226 of the Constitution of India praying this Court to issue Writs of Certiorari to call for the records of the respondent in TIN Nos.33390524647/2014-15 (in respect of WP No.7763 of 2016); 33390524647/2013-14 (in respect of WP No.7764 of 2016); 3339052447/2010-11 (in respect of WP No.8830 of 2016); 3339052447/2011-12 (in respect of WP No.8831 of 2016) and 3339052447/2012-13 (in respect of WP No.8832 of 2016) respectively dated 18.12.2015 and quash the same.

For petitioner :

Mr.Adithya Reddy in all WPS For respondent :

Mr.S. Kanmani Annamalai in all WPS AGP (T) COMMON ORDER The petitioner has filed the above writ petitions to issue Writs of Certiorari to call for the records of the respondent in TIN Nos.33390524647/2014-15 (in respect of WP No.7763 of 2016); 33390524647/2013-14 (in respect of WP No.7764 of 2016); 3339052447/2010-11 (in respect of WP No.8830 of 2016); 3339052447/2011-12 (in respect of WP No.8831 of 2016) and 3339052447/2012-13 (in respect of WP No.8832 of 2016) dated 18.12.2015 and quash the same 2.

It is the case of the petitioner that even without granting sufficient time, enabling the petitioner to file their objections, the respondent had passed the impugned order and the request, made by the petitioner, for extension of time for filing their objections, was not considered by the respondent.

3.

Mr.S. Kanmani Annamalai, learned Additional Government Pleader, appearing for the respondent, submitted that since the respondent had not considered the request, made by the petitioner, seeking for extensiion of time for filing their objections, in the interest of justice, the impugned orders may be set aside and the matter may be remaned to the respondent for consideration. 4.

In these circumstances, since the respondent had not considered the request, made by the petitioner, seeking for extension of time for filing their objections and that the respondent had passed the impugned orders without considering the objections, being filed by the petitioner, the impugned orders dated 18.12.2015 are liable to be set aside and accordingly the same are set aside. The matter is remanded to the respondent for fresh consideration. The petitioner is diriected to file their objections within a period of two weeks form the date of receipt of a copy of this order and the respondent is directed to decide the matter afresh after considering their objections and also

after affording due opportunity of personal hearing to the petitioner, on merits and in accordance with law. With the above observation, all the writ petitions are disposed of. No costs. Consequently, connected Mps are closed. Sd/- Asst.Registrar (CS III ) /true copy/ Sub Asst. Registrar sr To The Assistant Commissioner (CT), Vepery Assessment Circle, III Floor, 10, Palaniappa Maligai, Greams Road, Chennai-6 2 ccs to Spl.Government Pleader, (Taxes), Sr. 16881 & 16883 W.P.Nos.7763 & 7764 of 2016 & 8830 to 8832 of 2016 KSJ (CO) kk 22/3