Tvl V Vairam Contractor v. The Assistant Commissioner (St)

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 14.03.2024

CORAM:

THE HONOURABLE MR.JUSTICE B.PUGALENDHI and W.M.P.(MD)Nos.5581 and 5582 of 2024 Tvl.V.Vairam Contractor, Rep. by its Proprietor V.Vairam, No.1/149A, Srivilliputhur Road, Sivakasi West, Samyanatham, Virudhunagar - 626 141.

... Petitioner versus The Assistant Commissioner (ST), Sivakasi - I Assessment Circle, Commercial Taxes Building, N.G.O.Colony, Satchiyapuram, Sivakasi - 626 124, Virudhunagar District.

... Respondent Writ Petition filed under Article 226 of the Constitution of India, seeking for the issuance of Writ of Certiorarified Mandamus, to call for the impugned assessment order on the file of respondent vide RETS/33AHJPV9923H1ZU/2020-21 dated 03.05.2023 and quash the 1/4

same as illegal and devoid of merits and direct the respondent to redo the assessment proceedings for the year 2020-2021. For Petitioner : Mr.Raja Karthikeyan For Respondent : Mr.A.Baskaran, Additional Government Pleader

ORDER

This writ petition is filed as against the assessment order dated 03.05.2023, passed by the respondent for the assessment year 2020-2021.

2. Mr.A.Baskaran, learned Additional Government Pleader, who takes notice for the respondent, submits that as against the assessment order dated 03.05.2023, the petitioner is having an appeal remedy before the appellate authority.

3. Since the petitioner is having an appeal remedy before the appellate authority, this writ petition is dismissed with liberty to the petitioner to file an appeal before the appellate authority, within a 2/4

period of two weeks from the date of receipt of a copy of this order. The petitioner is at liberty to raise all these grounds before the appellate authority. No costs. Consequently, connected miscellaneous petitions are closed.

14.03.2024 NCC : Yes / No.

Index : Yes / No.

Internet: Yes / No.

ogy To The Assistant Commissioner (ST), Sivakasi - I Assessment Circle, Commercial Taxes Building, N.G.O.Colony, Satchiyapuram, Sivakasi - 626 124, Virudhunagar District.

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B.PUGALENDHI, J.

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