M/S.Pratipa Cashews v. The Commercial Tax Officer

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 19.12.2018

CORAM

THE HONOURABLE MR. JUSTICE K.RAVICHANDRABAABU W.P.No.33766 of 2018 and W.M.P.Nos.39202 & 39207 of 2018 M/s.Pratipa Cashews Rep. by its Partner - M.Ramakrishnan Keezhakuppam-607 103 Cuddalore District.

...Petitioner

Vs The Commercial Tax Officer Panruti (Rural) Circle Panruti Cuddalore District.

...Respondent

Prayer:Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, to call for the records on the file of the respondent in its impugned proceedings made in TIN 33454500353/2011-2012 dated 06.08.2015 and quash the same.

For Petitioner : Mr.S.Rajasekar For Respondent : Mr.V.Haribabu Additional Government Pleader

O R D E R

Mr.V.Haribabu, learned Additional Government Pleader (Tax) takes notice for the respondent. By consent of the parties, this writ petition is taken up for final disposal at the admission stage itself.

2. This writ petition is filed challenging the order of assessment dated 06.08.2015 passed in respect of assessment year 2011-2012.

3. Mr.S.Rajasekar, learned counsel for the petitioner though contended that the order impugned in this writ petition, cannot be sustained on merits, this Court is not inclined to entertain this writ petition itself, on the simple reason that the same is https://hcservices.ecourts.gov.in/hcservices/

filed after a period of 3 1⁄2 years from the date of the assessment order. Therefore, without going into the merits of the matter, only on the ground of latches, this writ petition is dismissed as not maintainable. No costs. Consequently, connected miscellaneous petitions are closed. Sd/- Assistant Registrar //True Copy// Sub Assistant Registrar mk To The Commercial Tax Officer Panruti (Rural) Circle Panruti Cuddalore District.

+1cc to Mr.S.Rajasekar, Advocate, S.R.No.88621 W.P.Nos.33766 of 2018 SSV(CO) RRS(30/01/2019) https://hcservices.ecourts.gov.in/hcservices/