M/S. Sri Venkateswara Timber Mart, v. State Tax Officer, (Ct)

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 05.12.2019

CORAM

THE HONOURABLE DR. JUSTICE ANITA SUMANTH Writ Petition No. 33974 of 2019 and M.P.Nos. 34564 and 34565 of 2019 M/s.Sri Venkateswara Timber Mart, Rep. by its Managing Partner, No.1-B1, Namakkal Bye-Pass Road, ParamathiVelur, Namakkal- 638 182

...Petitioner

Vs.

State Tax Officer, (CT) Namakkal (Town) Assessment Circle, Namakkal.

... Respondent PRAYER: PETITION filed under Article 226 of the Constitution of India praying for the issuance of Writ of Certiorarified Mandamus to call for the records of the respondent and quash the order passed by the respondent in TIN 33663100382/2012-13 dated 21.05.2019 and direct the respondent to pass fresh order after providing an opportunity of personal hearing in this case.

For Petitioner : Mr. C.Baktha Siromoni For Respondent : Mr.Master Ganesh Government Advocate

O R D E R

Mr.C. Baktha Siromoni, learned counsel appearing for the petitioner draws my attention to the order of this Court in W.P.Nos. 18676 & 18694 of 2019 dated 03.07.2019 in relation to assessments framed for the periods 2011-12 and 2015-16, wherein this Court while dismissing the writ petitions, relegated the petitioner to alternate statutory remedy. At paragraph 23 of that order, the learned Judge has noted that the writ petitioner is entitled to seek exclusion of time spent in the writ petition before this Court, in computing limitation for filing of statutory appeal. He prays that the same order be passed in this writ petition as well. https://hcservices.ecourts.gov.in/hcservices/

2. Mr.Master Ganesh, learned Government Advocate who accepts notice on behalf of the respondent, expresses no objection in this regard to the above request of the petitioner.

3. Thus, the writ petition is dismissed and the petitioner is permitted to file an appeal before the Appellate Authority. The direction at paragraph 23 of order dated 03.07.2019 is reiterated and the petitioner may seek exclusion of the time spent in this writ petition before this Court in the computation of limitation in filing the statutory appeal. No costs. Connected miscellaneous petitions are closed. Sd/- Assistant Registrar(CS) //True Copy// Sub Assistant Registrar mp/arr To The State Tax Officer, (CT) Namakkal (Town) Assessment Circle, Namakkal.

Copy to:

The Section Officer, ER Section, High Court, Chennai.

Writ Petition No. 33974 of 2019 and M.P.Nos. 34564 and 34565 of 2019 A.SK(05/12/2019) https://hcservices.ecourts.gov.in/hcservices/