Madras High CourtWP(MD)/15891/2019allowed

Tvl.Palaniyappa Stores v. The Commissioner Of Commercial Taxes

2021-02-19Honourable Mr Justice G.R.Swaminathan2 pages

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT ( Special Original Jurisdiction ) Thursday, the Eighteenth day of July Two Thousand Nineteen PRESENT The Hon`ble Dr.Justice ANITA SUMANTH WP(MD) No.15891 of 2019 and WMP(MD).No.12615 of 2019 TVL.PALANIYAPPA STORES, REP BY ITS PROPRIETOR, A.KANNAMMAI ... PETITIONER Vs 1 THE COMMISSIONER OF COMMERCIAL TAXES, O/O.THE PRINCIPAL AND SPECIAL COMMISSIONR OF COMMERCIAL TAXES, EZHILAGAM, CHEPAUK, CHENNAI-05.

2 THE COMMERCIAL TAX OFFICER, COMMERCIAL TAXES OFFCE, NO.1-4-36, B7/1 PERIYAR COLONY, MADURAI ROAD, NILAKOTTAI, DINDIGUL DISTRICT-08. ... RESPONDENTS Petition praying that in the circumstances stated therein and in the affidavit filed therewith the High Court will be pleased to Calling for records pertaining to the impugned proceedings of the 2nd respondent in TIN 33555300451/2011-12 dated 23.05.2019 and quash the same.

Prayer in WMP(MD). 12615/ 2019 :

To grant an interim stay for the operation of the impugned proceedings of the 2nd respondent in TIN 33555300451/2011-12 dt.23.05.2019 till the disposal of the WP and thus render justice. ORDER : This petition coming on for orders upon perusing the petition and the affidavit filed in support thereof and upon hearing the arguments of M/S.B.ROOBAN, Advocate for the petitioner and of Mr.ANGAPPAN, Government Advocate on behalf of the respondents, the court made the following order:- Mr.Angappan, learned Government Advocate takes notice for the respondents.

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2. Form PP issued in respect of the period 2011-12, is dated 19.11.2018. Hence, it is prima facie, barred by limitation.

3. There shall be an order of interim stay of operation of the impugned order of assessment, dated 23.05.2019 until further orders. Let counter be filed by 21.09.2019.

4. List on 21.09.2019.

sd/- 18/07/2019 / TRUE COPY / Sub-Assistant Registrar (C.S.) Madurai Bench of Madras High Court, Madurai - 625 023.

TO 1 THE COMMISSIONER OF COMMERCIAL TAXES, O/O.THE PRINCIPAL AND SPECIAL COMMISSIONR OF COMMERCIAL TAXES, EZHILAGAM, CHEPAUK, CHENNAI-05.

2 THE COMMERCIAL TAX OFFICER, COMMERCIAL TAXES OFFCE, NO.1-4-36, B7/1 PERIYAR COLONY, MADURAI ROAD, NILAKOTTAI, DINDIGUL DISTRICT-08.

+1. C.C. to M/S.B.ROOBAN Advocate SR.No. 11914

ORDER

IN WP(MD) No.15891 of 2019 and WMP(MD).No.12615 of 2019 Date :18/07/2019 JM/JC/SAR 3/25.07.2019/2P/4C https://hcservices.ecourts.gov.in/hcservices/