Meenu Enterprises v. The Assistant Commissioner(Ct)

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 23 03.2016

CORAM:

THE HONOURABLE MR.JUSTICE B.RAJENDRAN W.P.(MD)No.5701 of 2016 Meenu Enterprises, rep.by its Partner S.P.Annamalai Madurai.

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Petitioner Vs.

The Assistant Commissioner (CT), West Town Street Circle, Madurai.

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Respondent Prayer:

The Writ petition is filed under Article 226 of Constitution of India, to issue a Writ of Mandamus, directing the respondent herein to rectify his order passed in Asst. No.33164803007/2012 - 13 dated 30.09.2015 under Section 84 of the Tamil Nadu Value Added Tax Act, 2006, pursuant to the petitioner's petition dated 24.11.2015 and the reminder dated 29.02.2016. For Petitioner : Mr.A.Chandrasekaran For Respondent : Mr.Raja Karthikeyan, AGP

O R D E R

This Writ petition has been filed to issue a Writ of Mandamus, directing the respondent to rectify the order dated 30.09.2015 passed in Asst. No.33164803007/2012 - 13 under Section 84 of the Tamil Nadu Value Added Tax Act, 2006, by considering the petitioner's representation dated 24.11.2015 and 29.02.2016. 2.By consent, the Writ petition itself is taken of for final disposal. Heard the learned counsel for the petitioner and the learned Additional Government Pleader appearing for the respondent.

3.The only grievance of the petitioner is that he has already filed a petition dated 29.02.2016 and 24.11.2015 under Section 84 of the Tamil Nadu Value Added Tax Act, 2006 for rectification of the order dated 30.09.2015 passed in Asst. No.33164803007/2012 - 13. In spite of the same, no order has been passed so far.

https://hcservices.ecourts.gov.in/hcservices/ 4.Of course, the right of the petitioner is to challenge

the main assessment by filing an appeal. The petitioner has already preferred an appeal. If the rectification is not made, he will be put irreparable loss and injury. It also contended that in the calculation made by the authorities concerned, there is an error in total, which needs for rectification. 5.The learned Additional Government Pleader for the respondent submitted that the respondent will consider the grievance of the petitioner in accordance with law and pass appropriate orders.

6.In view of the submission made on either side, the Writ petition is disposed of, directing the respondent to consider the petitioner's petition dated 24.11.2015 and pass appropriate orders within a period of four weeks from the date of receipt of a copy of this order. No costs.

sd/ Assistant Registrar /True copy/ Sub Assistant Registrar To The Assistant Commissioner (CT), West Town Street Circle, Madurai.

+1CC M/s.A.Chandrasekaran, Advocate in SR.NO.16241 +1cc Special Government Pleader in SR.No.16682 SDR/AAL-MPA/28.04.2016/2P/4c W.P.(MD)No.5701 of 2016 https://hcservices.ecourts.gov.in/hcservices/