M/S Tee Yem Trading Company, v. The Asst.Commissioner,Zone-Ii,
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 08.06.2016
CORAM:
THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM W.P.No.25568 of 2004 M/s.Tee Yem Trading Company rep. By its Partner S.Mohamed Rafiq 37, Anderson Street Chennai - 600 001 ... Petitioner vs.
1. The Asst.Commissioner Zone II Commercial Taxes Department PAPPJM Buildings, Greams Road Chennai - 600 006
2. The Commercial Tax Officer Loan Square -II, Assessment Circle Chennai - 600 001 ... Respondents PRAYER: Writ Petition filed under Article 226 of the Constitution of India praying for the issuance of a writ of Certiorarified Mandamus calling for the records relating to the proceedings passed in R.C.No.2238/2004/B1 dated 11.06.2004 on the file of the 1st respondent herein, quash the same and consequently direct the 1st respondent herein to entertain the application of the petitioner for condonation of delay in paying the disputed penalty amounts.
For Petitioner :
Mr.K.Govi Ganesan For Respondent :
Mr.Manoharan Sundaram Additional Government Pleader
O R D E R
Heard Mr.K.Govi Ganesan, learned counsel for the petitioner and Mr.Manoharan Sundaram, learned Additional Government Pleader for the respondent.
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2. Though the issue involved in this writ petition pertains to as to whether the appeal presented by the petitioner before the first respondent was within the time stipulated under Section 8 of the Entry Tax Act, in the light of the fact that the said Act has been held to be unconstitutional in the decision of the Hon'ble Division Bench of this Court in ITC Limited Vs. The State of Tamil Nadu reported in 2007 (2) CTC 577, the entire proceedings has become nonest in the eye of law. 3.In view of the same, this writ petition is allowed and the proceedings of the first respondent in RC.No.2238/2004/B1 dated 11.06.2004 is quashed. No costs.
Sd/- Assistant Registrar(J) //True Copy// Sub Assistant Registrar gpa To
1. The Asst.Commissioner Zone II Commercial Taxes Department PAPPJM Buildings, Greams Road Chennai - 600 006
2. The Commercial Tax Officer Loan Square -II, Assessment Circle Chennai - 600 001 +1cc to M/s. K. Govi Ganesan, Advocate, S.R.No.30820 +1cc to the Government Pleader, S.R.No.30855 PPA(CO) EU(20/06/2016) W.P.No.25568 of 2004 https://hcservices.ecourts.gov.in/hcservices/