Madras High CourtWP(MD)/12740/2023disposed of

M/S. Arignar Anna Sugar Mills v. The Assistant Commissioner (St)

2023-06-05Honourable Ms. Justice P.T. Asha4 pages

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED :05.06.2023

CORAM

THE HONOURABLE MS.JUSTICE P.T.ASHA M/s.Arignar Anna Sugar Mills, Rep by its Chief Executive Mr.G.Senthilkumar, Kurungulam, Thanjavur District, Tamil Nadu 613303.

... Petitioner Vs.

The Assistant Commissioner(ST), Thanjavur-II Assessment Circle, II Floor, Commercial Taxes Building, 20/3, Sachidananda Moopanar Road, Thanjavur District.

... Respondent PRAYER : Petition filed under Article 226 of the Constitution of India praying for issuance of Writ of Mandamus directing the respondent to grant the refund amount collected from the petitioner as an excess Purchase Tax from the assessment years 1981-82 to 1987-88, over and above the 5A price of sugar Cane purchase, by considering the representation dated 17.11.2021.

For Petitioner :Mrs.P.Jayalakshmi For Respondent :Mr.D.Ghandiraj Special Government Pleader

ORDER

This writ petition has been filed seeking for a Mandamus directing the respondent to grant the refund amount collected from the petitioner as an excess Purchase Tax from the assessment years 1981-82 to 1987-88, over and above the 5A price of sugar Cane purchase, by considering the representation dated 17.11.2021.

2. Today (05.06.2023), when the matter is came up for admission, Mr.D.Gandiraj, learned Special Government Pleader, appearing on behalf of the respondent submits that the representation of the petitioner would be considered on merits and in accordance with law, within a time frame.

3. In view of the submissions made by the learned Special Government Pleader, this court directs the respondent to consider the representation of the petitioner dated 17.11.2021 and pass orders on merits and in accordance with law, within a period of six weeks from the date of

receipt of a copy of this order after affording a reasonable opportunity of personal hearing to the petitioner.

4. This writ petition stands disposed of with the above directions. There shall be no order as to costs.

05.06.2023 NCC :Yes/No Index :Yes/No sbn To The Assistant Commissioner(ST), Thanjavur-II Assessment Circle, II Floor, Commercial Taxes Building, 20/3, Sachidananda Moopanar Road, Thanjavur District.

P.T.ASHA, J.

sbn W.P.(MD)No.12 05.06.2023