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Madras High CourtWP/2432/2004dismissed

Tvl. C.T.R. Lift & Shift. v. The Deputy Commercial Tax

2016-03-17Honourable Mr Justice M.Duraiswamy2 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 17.03.2016

CORAM

THE HONOURABLE MR. JUSTICE M.DURAISWAMY Writ Petition No.2432 of 2004 TVL. C.T.R. LIFT & 76 Kundrathur High Road, PORUR, CHENNAI.

... Petitioner vs.

THE DEPUTY COMMERCIAL TAX OFFICER GROUP VII, ENFORCEMENT (EAST) CHENNAI.

... Respondent Writ petition has been filed under Article 226 of the Constitution of India, praying for a Writ of Certiorari to call for the records of the respondent in Form-D1 (Inspection Report) dated 29.01.2004, which is pending on his file and to quash the same.

For Petitioner : Mr.A.Ravichandran For Respondent : Mr.S.Kanmani Annamalai Additional Government Pleader

ORDER

The petitioner has filed the above Writ Petition to issue a Writ of Certiorari to call for the records of the respondent in Form-D1 (Inspection Report) dated 29.01.2004, which is pending on his file and to quash the same.

2.

I have heard Mr.A.Ravichandran, learned counsel appearing for the petitioner and Mr.S.Kanmani Annamalai, learned Additional Government Pleader, who has taken notice on behalf of the respondent.

3.

Since the petitioner has challenged the proposal itself and no assessment has been made by the respondent till this date, the Writ Petition filed by the petitioner seeking to quash the Inspection Report is at a premature stage. Further in case of any order of assessment being passed by the respondent, the respondent shall issue notice to the petitioner and after giving due opportunity of personal hearing, should pass the order. In these circumstances, I am of the view that the challenge made by the petitioner with regard to the proposal is liable to be rejected.

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4.

Accordingly, the writ petition is dismissed. No costs. Sd/- Assistant Registrar(CS VII) //True Copy// Sub Assistant Registrar mra To THE DEPUTY COMMERCIAL TAX OFFICER GROUP VII, ENFORCEMENT (EAST) CHENNAI.

+ 1 cc to Special Government Pleader sr.17616 Writ Petition No.2432 of 2004 MG(CO) Eu 29.03.16 https://hcservices.ecourts.gov.in/hcservices/