M/S Srirangam Priya Promoters v. The Commercial Tax Officer,
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 07.08.2015
CORAM:
THE HONOURABLE MR.JUSTICE R.SUBBIAH Writ Petition (MD)No.13906 of 2015 and MP(MD)NO.1/2015 M/s.Srirangam Priya Promoters Private Limited, rep.by its Managing Director A.Francis, T.S.No.1294/1A1, Melur Road, Srirangam, Trichy - 6.
... Petitioner Vs.
The Commissioner of Tax Officer, Srirangam Assessment Circle, Trichy.
... Respondent Prayer:
Writ petition is filed under Article 226 of the Constitution of India, praying to issue a Writ of Certiorarified Mandamus calling for the records in TIN 33933465875/2014-2015 dated 22.07.2015 on the file of the respondent and quash the same as illegal arbitrary and against law and direct the respondent to pass assessment order afresh considering the reply dated 22.07.2015 given by the petitioner after affording an opportunity of personal hearing to the petitioner and pass such further or other orders. For Petitioner :
Mr.S.Karunakar For Respondent :
Mr.R.Karthikeyan Addl.Govt.Pleader
ORDER
This Writ petition has been filed praying to issue a Writ of Certiorarified Mandamus calling for the records in TIN 33933465875/2014-2015 dated 22.07.2015 on the file of the respondent and quash the same and direct the respondent to pass assessment order afresh considering the reply dated 22.07.2015 given by the petitioner after affording an opportunity of personal hearing to the petitioner
2. Mr.R.Karthikeyan, learned Additional Government Pleader takes notice for the respondent. By consent, the writ petition itself is taken up for final disposal at the stage of admission. https://hcservices.ecourts.gov.in/hcservices/
3. The only grievance of the petitioner is that the respondent had issued a revision notice on 07.07.2015 calling for
the objections from the petitioner within a period of 15 days. The petitioner has received the said notice on 07.10.2015. The 15 days time granted by the respondent was coming to an end only on 22.07.2015. Therefore, the respondent ought to have waited till 22.07.2015 for filing objection by the petitioner. But even before expiry of 15 days time, the respondent has passed the impugned order on 22.07.2015. Hence the impugned order is liable to be set aside.
4. I find some justification in the case projected by the petitioner. As contended by the learned counsel appearing for the petitioner, the order was passed even before expiry of 15 days time granted by the respondent to the petitioner for filing objections. The order is bad, since the said order has been passed even before expiry of 15 days time granted by the respondent to the petitioner for filing his objections. In fact, in the instant case, the petitioner submitted his objections on the last day, i.e., on 22.07.2015. When that being so, the respondent ought to have considered the same and pass orders. But the respondent without considering the said objection, has passed impugned order on the 15th day. Hence, the order is liable to be set aside and accordingly set aside and the matter is remitted for fresh consideration.
5. In view of the above, this writ petition is allowed. The respondent is directed to consider the objections of the petitioner and pass fresh orders within a period of three weeks from the date of receipt of copy of this order by affording personal hearing to the petitioner on merits and in accordance with law. No costs. Connected Miscellaneous Petition is closed. Sd/- Assistant Registrar (CO) /True Copy/ Sub Assistant Registrar To The Commissioner of Tax Officer, Srirangam Assessment Circle, Trichy.
+ 1 CC TO MR.S.KARUNAKAR, ADVOCATE SR NO.44848 + 1 CC TO SPECIAL GOVERNMENT PLEADER SR NO. 45594 MJ TE/AN & MP/SAR-I 20/08/2015 2P/4C Writ Petition (MD)No.13906 of 2015 07.08.2015 https://hcservices.ecourts.gov.in/hcservices/