Madras High CourtWA(MD)/1406/2016dismissed for nonprosecution

Tvl.Western Treads, v. The Commercial Tax Officer

2018-02-20Honourable Mr Justice M. Sathyanarayanan,Honourable Mrs Justice R. Hemalatha3 pages

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 20.02.2018

CORAM:

THE HONOURABLE MR.JUSTICE M.SATHYANARAYANAN and THE HONOURABLE MRS.JUSTICE R.HEMALATHA W.A.(MD)Nos.1406 to 1410 of 2016 and C.M.P.(MD)Nos.10511 to 10519 of 2016 Tvl.Western Treads, Proprietor K.N.Kandasamy Aditan, No.14, Kalyanasundaram Nagar, Karumandapam, Trichy-1.

.. Appellant/ Petitioner in all cases Vs.

1. The Commercial Tax Officer, Srirangam Assessment Circle, Trichy-20.

2. The Branch Manager, South Indian Bank Limited, Contonment Branch, Trichy-1. Respondents/Respondents in all cases PRAYER in W.A.(MD)No.1406 of 2016: Writ Appeal is filed under Clause 15 of Letters Patent Act, praying to set aside the order of the learned judge dated 06.06.2016 passed in W.P.(MD).No.9542 of 2007 and allow the said writ petition and pleased to calling for the records of the first respondent relating to notice of assessment and demand and notice of demand of penalty in 3462304/02-03 dated 14.02.2007 and quash the same as illegal, arbitrary and direct the first respondent to assess only on the basis of the material bills and books of account available. PRAYER in W.A.(MD)No.1407 of 2016 : Writ Appeal is filed under Clause 15 of Letters Patent Act, praying to set aside the order of the learned judge dated 06.06.

2016 passed in W.P.(MD).No.9543 of 2007 and allow the said writ petition and pleased to calling for the records of the first respondent relating to notice of assessment and demand and notice of demand of penalty in 3462304/01-02 dated 14.02.

arbitrary and direct the first respondent to assess only on the basis of the material bills and books of account available. PRAYER in W.A.(MD).No.1408 of 2016: Writ Appeal is filed under Clause 15 of Letters Patent Act, praying to set aside the order of the learned judge dated 06.06.2016 passed in W.P.(MD).No.9544 of 2007 and allow the said writ petition and pleased to calling for the records of the first respondent relating to notice of assessment and demand and notice of demand of penalty in 3462304/2000-01 dated 14.02.2007 and quash the same as illegal, arbitrary and direct the first respondent to assess only on the basis of the material bills and books of account available. PRAYER in W.A.(MD).No.1409 of 2016: Writ Appeal is filed under Clause 15 of Letters Patent Act, praying to set aside the order of the learned judge dated 06.06.

2016 passed in W.P.(MD).No.9591 of 2007 and allow the said writ petition and pleased to calling for the records of the first respondent relating to notice of assessment and demand and notice of demand of penalty in 3462304/99-2000 dated 14.02.2007 and quash the same as illegal, arbitrary and direct the first respondent to assess only on the basis of the material bills and books of account available. PRAYER in W.A.(MD).No.1410 of 2016: Writ Appeal is filed under Clause 15 of Letters Patent Act, praying to set aside the order of the learned judge dated 06.06.2016 passed in W.P.(MD).No.4598 of 2008 and allow the said writ petition and pleased call for the records pertaining to ex-parte assessment of the respondent relating to notice of Assessment order in 3462304/2003-04 dated 24.03.

2008 passed by the respondent and quash the same as illegal, arbitrary and direct the respondent to enabling him to file his objections and providing an opportunity for personal hearing as well as to cross examine the third party and further direct to reassess his case. For appellant in all cases : No appearance For Respondents : Mr.A.K.Baskara Pandian Special Government Pleader for R.1in all cases Mr.R.Pandivel for R.2 in all cases COMMON JUDGMENT (Judgment of the Court was made by M.SATHYANARAYANAN,J.) When the matters were listed for hearing on 15.02.2018, there was no representation on behalf of the appellant and hence, the matters were directed to be listed "for dismissal" on 20.02.2018.

2. Today, when the matter was called, once again there was no representation on behalf of the appellant. Therefore, the Writ Appeals are dismissed for default. No costs. Consequently, the connected Miscellaneous Petitions are closed. Sd/- Assistant Registrar(W) /True Copy/ Sub Assistant Registrar To The Commercial Tax Officer, Srirangam Assessment Circle, Trichy-20.

+ 1 cc TO Mr.R.Pandivel , Advocate in SR No. 49723 ssl AE/SKN RSK/SAR2/02.03.2018/3P/3C ORDER MADE IN W.A.(MD)Nos.1406 to 1410 of 2016 and C.M.P.(MD)Nos.10511 to 10519 of 2016 20.02.2018