M/S D.S.M.Agencies v. The Commercial Tax Officer

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 16-12-2015

CORAM

THE HONOURABLE MR.JUSTICE R.MAHADEVAN WRIT PETITION No.18619 OF 2004 M/s.D.S.M.Agencies, 9, 15th Cross Street, Shastri Nagar, Adyar, Chennai-600 020.

... Petitioner -VsThe Commercial Tax Officer, Adyar II Assessment Circle, Chennai-600 028.

... Respondent Writ Petition under Article 226 of the Constitution of India, praying for issuance of a writ of certiorari, to call for the records of the respondent in TNGST/0961166/20022003, and quash the pre-assessment notice, dated 31.05.2004, as illegal.

For petitioner : Mr.B.Raveendran For respondent : Mr.S.Kanmani Annamalai, Additional Government Pleader

O R D E R

The petitioner is an agent of the Principal at Mumbai, who acts only on commission basis. Certain transactions have been proposed to be taxed and a notice to that effect is issued. The said Pre-Assessment Notice, issued by the respondent, for the year 2002-2003, is challenged, for which, the petitioner is expected to file, only a reply, since the matter involves various factual aspects.

2. Hence, this Writ Petition is disposed of, directing the petitioner to file an appropriate reply to the impugned Pre-Assessment Notice, dated 31.05.2004, of the respondent, within a period of three weeks, from the date of https://hcservices.ecourts.gov.in/hcservices/

receipt of a copy of this order, failing which, the respondent is directed to pass appropriate orders on merits, forthwith. No costs. Consequently, the connected W.P.M.P.No.22187 of 2004 is closed.

Sd/- Assistant Registrar(CS IV) //True Copy// Sub Assistant Registrar dixit To The Commercial Tax Officer, Adyar II Assessment Circle, Chennai-600 028.

+1cc to M/s.Chandran Karuppiah, Advocate, S.R.No.67976 +1cc to the Special Government Pleader(T), S.R.No.67893 W.P.No.18619 OF 2004 MP(CO) CA(18/01/2016) https://hcservices.ecourts.gov.in/hcservices/