Tvl.Shanmugha Cement Agencies v. The Commercial Tax Officer,

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 23.10.2019

CORAM

THE HON'BLE MR. JUSTICE K.RAVICHANDRABAABU W.P.No.30108 of 2019 and W.M.P.No.30060 of 2019 Tvl.Shanmugha Cement Agencies Rep. by its Proprietor Mr.S.Ayyanar No.74/3, North Street, Santhapet, Tirukoilur [TK] Villupuram District.

...Petitioner

vs.

The Commercial Tax Officer Tirukoilur Assessment Circle Tirukoilur, Villupuram District.

...Respondent

Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Mandamus, directing the respondent to revise the assessment under TNVAT Act, relating to the years 2011-2012 to 2013-2014 based on the petitioner's representation dated 22.02.2019 and 31.07.2019. For Petitioner : Mr.D.Vijayakumar For Respondent : Mr.V.Haribabu Additional Government Pleader

O R D E R

Mr.V.Haribabu, learned Additional Government Pleader takes notice for the respondent. By consent of both parties, the main writ petition is taken up for final disposal at the admission stage itself.

2. This writ petition is filed seeking for a direction to the respondent to revise the assessment in respect of relevant assessment years 2011-2012 to 2013-2014, based on the petitioners' representations dated 22.02.2019 and 31.07.2019.

3. Heard both sides.

4. It is seen that the Assessing Officer has already passed the orders of assessment relevant to those three assessment years and however, the petitioner through the above representations raised certain contentions and seek for https://hcservices.ecourts.gov.in/hcservices/

rectification of the assessment.

5. This Court at this stage is not expressing any view on the merits of the claim made by the petitioner in their representations, since it is for the respondent to consider and pass orders on the same on merits and in accordance with law. Accordingly, this Writ Petition is disposed of only by directing the respondent to consider those representations dated 22.02.2019 and 31.07.2019, seems to have been filed under Section 84 of the Tamil Nadu Value Added Tax Act, 2006 and pass orders on the same on merits and in accordance with law, after giving due opportunity of hearing to the petitioner. Such exercise shall be done by the respondent within a period of six weeks from the date of receipt of a copy of this order. No costs. Consequently, connected miscellaneous petition is closed.

Sd/- Assistant Registrar(CJ conf) //True Copy// Sub Assistant Registrar mk To The Commercial Tax Officer Tirukoilur Assessment Circle Tirukoilur, Villupuram District.

+1cc to Mr.D.Vijayakumar, Advocate SR.88399 +1cc to the Spl.Government Pleader(Taxes), SR.89254 W.P.No.30108 of 2019 KK(CO) CB(19/11/2019) https://hcservices.ecourts.gov.in/hcservices/