Madras High CourtWP(MD)/2272/2013disposed of

Tvl. Arcot Electricals, v. The Commercial Tax Officer,

2019-07-23Honourable Dr Justice Anita Sumanth2 pages

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 23.07.2019

CORAM

THE HON'BLE DR.JUSTICE ANITA SUMANTH W.P.(MD)No.2272 of 2013 and M.P.(MD)No.1 of 214 Tvl.Arcot Electricals, Rep.by its Managing Partner, No.37, Palaniyappan Street, Pattukkottai, Thanjavur District.

...Petitioner

-Vs1.The Commercial Tax Officer, Pattukkottai-I Assessment Circle, Pattukkottai, Thanjavur District.

2.The Joint Commissioner (CT), Trichy Division, CT Buildings, Cantonment, Trichy-620 001.

...Respondents

Prayer: Writ Petition is filed under Article 226 of Constitution of India, to issue a Writ of Certiorari, to call for the records of the first respondent dated 07.12.2009 TIN 33464162060/2007-08 and quash the same as illegal, arbitrary and without jurisdiction. For Petitioner : Mr.K.Soundararajan For Respondents : Mr.A.Thiyagarajan, Government Advocate.

ORDER

The petitioner is a dealer in electrical goods. In respect of the period 2007-08, the respondent passed an order dated 07.12.2009 in terms of the provisions of Section 25(1) of the Tamil Nadu Value Added Act, 2006 (in short "Act").

2.Admittedly, as against this order, the petitioner has availed the remedy of revision and the revision petition in R.P.No.25 of 2010 dated 05.02.2010 is still pending.

3.Mr.A.Thiyagarajan, learned Government Advocate, accepts notice for the respondents and also confirms the above position. https://hcservices.ecourts.gov.in/hcservices/

4.In the said circumstances, nothing further need be done except to direct the assessing authority to dispose the revision petition within a period of four weeks from date of receipt of a copy of this order, after hearing the petitioner, in accordance with law.

5.This Writ Petition is disposed of in the above terms. No costs. Consequently, connected miscellaneous petition is closed. Sd/- Assistant Registrar // True Copy // Sub Assistant Registrar(CS ) To 1.The Commercial Tax Officer, Pattukkottai-I Assessment Circle, Pattukkottai, Thanjavur District.

2.The Joint Commissioner (CT), Trichy Division, CT Buildings, Cantonment, Trichy-620 001.

+1 CC to SPL GP SR-77234.

+1 CC to M/s.K.SOUNDARARAJAN, Advocate SR-77315. W.P.(MD)No.2272 of 2013 23.07.2019 CS(13.09.2019) 2P 5C https://hcservices.ecourts.gov.in/hcservices/