M/S.Jamuna Oil Stores v. The Assistant Commissioner (Ct)

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 15.11.2023

CORAM

THE HONOURABLE MR.JUSTICE KRISHNAN RAMASAMY and W.M.P.No.31047 of 2023 M/s.Jamuna Oil Stores, Rep.by its Proprietor, No.221, Chinna Kadai Veethi, Salem - 636 001.

... Petitioner Vs.

The Assistant Commissioner (CT), Bazaar Assessment Circle, Salem.

... Respondent Prayer: Writ Petition filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorarified Mandamus to call for the records of the respondent in TIN 33342782010/2010-11 and quash the proceeding dated 29.05.2017 passed therein and further direct the respondent to pass fresh order on the petition filed by the petitioner under Section 84 of the Act levying lower rate of tax.

For Petitioner : Mr.B.Raveendran For Respondent : Mr.C.Harsha Raj Additional Government Pleader

O R D E R

This writ petition has been filed seeking to quash the proceedings dated 29.05.2017 and to direct the respondent to consider the rectification petition.

2.

Mr.B.Raveendran, learned counsel for the petitioner seeks permission of this Court to withdraw the writ petition with a liberty to file a fresh writ petition, challenging the assessment order dated 29.05.2017 and also rectification order dated 26.10.2023. In view of the above, the Writ Petition stands dismissed as withdrawn with liberty to the petitioner to file fresh writ petition. No costs. Consequently, connected miscellaneous petition is closed. 15.11.2023 veda Internet:Yes Index : Yes / No Speaking order/Non-Speaking order

KRISHNAN RAMASAMY, J.

veda To The Assistant Commissioner (CT), Bazaar Assessment Circle, Salem.

15.11.2023