Tvl. Shri Alagappa Distributor v. The Assistant Commissioner(St)
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 24.02.2021
CORAM:
THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN W.P.(MD)Nos.11305 to 11308 of 2019 and W.M.P.(MD)Nos.8620 to 8627 of 2019 Tvl.Shri Alagappa Distributor, Represented by Proprietor Mr.R.Saravanan, Door No.25, Gandhi Nagar, Chinnandan Kovil Road, Karur District.
... Petitioner in all W.Ps.
-VsThe Assistant Commissioner(ST) Karur West Circle, Karur.
... Respondent in all W.Ps.
Prayer in W.P.(MD)No.11305 of 2019: Petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorarified Mandamus, call for the records pertaining to the impugned proceedings of the respondent for the assessment year 2013-14 vide proceeding No.TIN No.33343785766/2013-14, dated 06.03.2018 and TIN No.33343785766/2013-14 to 2016-17, dated 05.04.2019 and quash the same and to direct the respondent to re-do the assessment without influence of the proposal of the Enforcement Authority after giving adequate opportunity to the petitioner.
Prayer in W.P.(MD)No.11306 of 2019: Petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorarified Mandamus, call for the records pertaining to the impugned proceedings of the respondent for the assessment year 2014-15 vide proceeding No.TIN No.33343785766/2014-15, dated 06.03.2018 and TIN No.33343785766/2013-14 to 2016-17, dated 05.04.2019 and quash the same and to direct the respondent to re-do the assessment without influence of the proposal of the Enforcement Authority after giving adequate opportunity to the petitioner.
Prayer in W.P.(MD)No.11307 of 2019: Petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorarified Mandamus, call for the records pertaining to the impugned proceedings of the respondent for the assessment year 2015-16 vide proceeding No.TIN No.33343785766/2015-16, dated 06.03.2018 and TIN No.33343785766/2013-14 to 2016-17, dated 05.04.2019 and quash the same and to direct the respondent to re-do the assessment without influence of the proposal of the Enforcement Authority after giving adequate opportunity to the petitioner.
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Prayer in W.P.(MD)No.11308 of 2019: Petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorarified Mandamus, call for the records pertaining to the impugned proceedings of the respondent for the assessment year 2016-17 vide proceeding No.TIN No.33343785766/2016-17, dated 06.03.2018 and TIN No.33343785766/2013-14 to 2016-17, dated 05.04.2019 and quash the same and to direct the respondent to re-do the assessment without influence of the proposal of the Enforcement Authority after giving adequate opportunity to the petitioner.
For Petitioner : Mr.Raja Karthikeyan For Respondents : Mr.S.Dhayalan (in all W.Ps.) Government Advocate COMMON ORDER Heard the learned counsel on either side.
2.The learned counsel for the petitioner seeks leave to withdraw the writ petitions with liberty to file statutory appeal. Permission is granted.
3.If the appeal is filed within a period of four weeks from the date of receipt of a copy of this order, the appellate authority will entertain the appeal without reference to limitation. All the contentions of the petitioner are left open. The Writ Petitions are dismissed as withdrawn. No costs. Consequently, connected miscellaneous petitions are closed.
Sd/- Assistant Registrar (CS-III) // True Copy // / /2021 Sub Assistant Registrar(CS) rmi Note :In view of the present lock down owing to COVID-19 pandemic, a web copy of the order may be utilized for official purposes, but, ensuring that the copy of the order that is presented is the correct copy, shall be the responsibility of the advocate/litigant concerned.
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To The Assistant Commissioner(ST) Karur West Circle, Karur.
+1 CC to SPL GP ( SR-7231[F] dated 25/02/2021 ) +1 CC to Mr.RAJA.KARTHIKEYAN, Advocate ( SR-7376[F]dated 25/02/2021 ) W.P.(MD)Nos.11305 to 11308 of 2019 and W.M.P.(MD)Nos.8620 to 8627 of 2019 24.02.2021 VB (11.03.2021) 3P 4C 3/3