M/S.Aditya Auto Products And v. The Assistant Commissioner

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 05.01.2017 CORAM :

THE HONOURABLE MR.JUSTICE S.VAIDYANATHAN W.P(MD)Nos.115 to 118 of 2017 and W.M.P(MD)Nos.88 to 91 of 2017 M/S.ADITYA AUTO PRODUCTS AND ENGINEERING (INDIA) PVT., LTD., REP. BY ITS AUTHORIZED SIGNATORY- R.NANDAN, S.F.NO.222/8, 223, VIRALIMALAI-621 316, PUDUKOTTAI DISTRICT.

... PETITIONER IN ALL WPS vs.

THE ASSISTANT COMMISSIONER [CT], PUDUKOTTAI-I ASSESSMENT CIRCLE, PUDUKOTTAI, PUDUKOTTAI DISTRICT.

... RESPONDENT IN ALL WPS Prayer in W.P.115/2017 : Petition filed under Article 226 of the Constitution of India for the issuance of a Writ of Mandamus, directing the respondent herein to rectify the error on the face of records in the assessment proceedings for the year 2011-12 under TNVAT Act, 2006 dated 24.02.2016 by disposing of the petition filed by the petitioner u/s. 84 of TNVAT Act 2006 dated 25.10.2016 as expeditiously as possible.

Prayer in W.P.116/2017 : Petition filed under Article 226 of the Constitution of India for the issuance of a Writ of Mandamus, directing the respondent herein to rectify the error on the face of records in the assessment proceedings for the year 2012-13 under TNVAT Act, 2006 dated 24.02.2016 by disposing of the petition filed by the petitioner u/s. 84 of TNVAT Act 2006 dated 27.10.2016 as expeditiously as possible.

Prayer in W.P.117/2017 : Petition filed under Article 226 of the Constitution of India for the issuance of a Writ of Mandamus, directing the respondent herein to rectify the error on the face of records in the assessment proceedings for the year 2013-14 under TNVAT Act, 2006 dated 24.02.2016 by disposing of the petition filed by the petitioner u/s. 84 of TNVAT Act 2006 dated 27.10.2016 as expeditiously as possible.

Prayer in W.P.118/2017 : Petition filed under Article 226 of the Constitution of India for the issuance of a Writ of Mandamus, directing the respondent herein to rectify the error on the face of records in the assessment proceedings for the year 2014-15 under TNVAT Act, 2006 dated 24.02.2016 by disposing of the petition filed by the petitioner u/s. 84 of TNVAT Act 2006 dated 27.10.2016 as expeditiously as possible.

For Petitioner(in all WPs) : Ms.R.Hemalatha For Respondents(in all WPs) : Mr.R.Karthikeyan Additional Government Pleader COMMON ORDER The prayer in these writ petitions is for issuance of a Writ of Mandamus, directing the respondent to rectify the error on the face of records in the assessment proceedings for the years 201112, 2012-13, 2013-14 and 2014-15 under TNVAT Act, 2006 dated 24.02.2016, by disposing of the petitions filed by the petitioner u/s. 84 of TNVAT Act 2006 all dated 25.10.2016 as expeditiously as possible.

2.When the matter came up for hearing, learned counsel for the petitioner submitted that the respondent may be directed to dispose of the petitions filed by the petitioner under Section 84 of TNVAT Act 2006 all dated 25.10.2016 in respect of the assessment proceedings for the years 2011-12, 2012-13, 2013-14 and 2014-15 respectively, under TNVAT Act, 2006, within a time frame to be fixed by this Court.

3.In view of the limited prayer sought for, without expressing any opinion on the merits of the cases, the respondent is directed to pass orders on the petitions filed by the petitioner under Section 84 of TNVAT Act 2006 all dated 25.10.2016 in respect of the assessment proceedings for the years 2011-12, 2012-13, 2013-14 and 2014-15 under TNVAT Act, 2006 in accordance with law, if there are no legal impediments, within a period of six weeks preferably on or before 10.03.2017.

With the above direction, these Writ Petitions are disposed of. No costs. Consequently, W.M.P(MD)Nos.88 to 91 of 2017 are closed.

Sd/- Assistant Registrar(co) /True copy/ Sub Assistant Registrar

To THE ASSISTANT COMMISSIONER [CT], PUDUKOTTAI-I ASSESSMET CIRCLE, PUDUKOTTAI, PUDUKOTTAI DISTRICT.

+1cc to Ms.R.Hemalatha, Advocate SR.No.1411 nbi sm:BS:07/02/2017:3P/3C W.P(MD)Nos.115 to 118 of 2017