Madras High CourtWP(MD)/16866/2018disposed of

G.Muthugovindan, v. The Assistant Commissioner(Ct)

2018-07-31Honourable Mr Justice M. Govindaraj2 pages

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 31.07.2018

CORAM

THE HONOURABLE MR.JUSTICE M.GOVINDARAJ W.P.(MD) Nos.16866 to 16870 of 2018 Tvl.G.Muthugovindan ... Petitioner in all the cases Vs.

The Assistant Commissioner (CT), (Formerly Known as The Commercial Tax Officer), Theni-I, Assessment Circle, Commercial Tax Building, Theni.

... Respondent in all the cases COMMON PRAYER: Writ petitions filed under Article 226 of the Constitution of India praying for the issuance of a Writ of Mandamus, directing the respondent to consider the representation dated 29.04.2018 and issue refund voucher with interest within stipulated period as may be fixed by this Court. For Petitioner : Mr.S.Karunakar (in all the cases) For Respondent : Mr.A.Muthukaruppan, Additional Government Pleader (in all the cases) COMMON ORDER The writ petitions have been filed for issuance of a Writ of Mandamus, directing the respondent to consider the representation dated 29.04.2018 and issue refund voucher with interest within stipulated period as may be fixed by this Court.

2. The petitioner is a registered dealer under Tamilnadu VAT Act and he filed returns. The assessment order was passed by the respondent out of which the petitioner is entitled to get refund of the amount which is deducted at the source of income. When claiming refund of the amount, it has been stated by the respondent that it has been carried forward for the subsequent years. Aggrieved by the same, the petitioner has submitted a representation dated 29.04.2018 for issuance of refund voucher with interest.

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3. Heard both sides.

4. Considering the limited scope of prayer sought for by the petitioner, a direction is issued to the respondent to consider the representation dated 29.04.2018 submitted by the petitioner for issuance of refund voucher, on merits and in accordance with law within a period of four weeks from the date of receipt of a copy of this order.

5.With the above direction, the Writ Petitions are disposed of. No costs.

Sd/- Assistant Registrar (CS-I) /True Copy/ Sub Assistant Registrar (CS-II) To The Assistant Commissioner (CT), (Formerly Known as The Commercial Tax Officer), Theni-I, Assessment Circle, Commercial Tax Building, Theni.

+ 1 CC TO SPECIAL GOVERNMENT PLEADER IN SR No. 76198 CM TE/RP/SAR-2 : 27/08/2018 : 2P/3C W.P.(MD) Nos.16866 to 16870 of 2018 31.07.2018 (2/2) https://hcservices.ecourts.gov.in/hcservices/