State Bank Of India Officers v. The Assistant Commissioner(St)

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 27.01.2020

CORAM

THE HONOURABLE DR. JUSTICE ANITA SUMANTH Writ Petition No.35235 of 2019 State Bank of India Officer's Association (CC)-SBIOA Represented by its General Secretary Mr.R.Balaji, SBIOA (CC)

...Petitioner

Vs.

1.The Assistant Commissioner (ST), Muthialpet Assessment Circle, No.199, 2nd Floor Thambu Chetty Street, Chennai-600 001 2.The Assistant Commissioner (CT), Egmore Assessment Circle, Mayor Ramanathan Road, Chennai-600 031

...Respondents

PRAYER: PETITION filed under Article 226 of the Constitution of India praying for the issuance of Writ of Mandamus, directing the 1st respondent to consider application for Rectification of Mistake dated 10.12.2019 filed by the petitioner under Section 84 of the TN VAT Act, 2006 and to rectify assessment order dated 28.05.2019 and further direct the First respondent not to initiate any coercive proceedings against the petitioner till disposal of the application for rectification of mistake dated 10.12.2019.

For Petitioner : Mr.Joseph Prabakar For Respondent : Mr.M.Hariharan Additional Government Pleader(Taxes) https://hcservices.ecourts.gov.in/hcservices/

O R D E R

The petitioners' prayer is for a direction to the first respondent to consider its application for rectification of mistake dated 10.12.2019.

2. When the learned Additional Government Pleader had accepted notice for the respondents and sought some time to obtain instructions and file counter, this Court granted time, specifically noting that the pendency of the writ petition would not stand in the way of the Assessing Officer disposing the application after hearing the petitioner.

3. It is thus that the Officer has considered the application after hearing the petitioner and passed order dated 23.01.2020, rejecting the same.

4. Mr.Joseph Prabakar, learned counsel for the petitioner points out various legal errors in this order. However, such submission cannot be taken note of in the present writ petition where the prayer is simply for a direction to the first respondent to consider the rectification application. This prayer has become infructuous in the light of order dated 23.01.2020.

5. Recording the same, this writ petition is closed. No costs.

Sd/- Assistant Registrar(CS VI) //True Copy// Sub Assistant Registrar ska To 1.The Assistant Commissioner (ST), Muthialpet Assessment Circle, No.199, 2nd Floor Thambu Chetty Street, Chennai-600 001 2.The Assistant Commissioner (CT), Egmore Assessment Circle, Mayor Ramanathan Road,Chennai-600 031 +1cc to Mr.Joseph Prabakar , Advocate SR.No. 6102 +1 cc to Spl Government Pleader(Taxes) Sr.No. 6851 Writ Petition No.35235 of 2019 A.SK(28/02/2020) https://hcservices.ecourts.gov.in/hcservices/