Tvl.R.J.Auto Parts v. The Assistant Commissioner (Ct)

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 21.09.2022

CORAM

THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ Tvl.R.J.Auto Parts, Represented by its Proprietor, R.John, 2/14, Main Road, Marthandam, Kanyakumari District.

... Petitioner Vs.

The Assistant Commissioner (CT), Kuzhithurai.

...Respondent

Prayer : Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Mandamus, directing the Respondent to consider the representations, dated 30.10.2015 and 22.04.2022 within stipulated period as may be fixed by this Court. For Petitioner : Mr.N.Sudalaimuthu For Respondent : Mr.P.Subbaraj

ORDER

This writ petition has been filed for a writ of Mandamus directing the Respondent to pass orders on the petition/representation filed under Section 84 of the Tamil Nadu Values Added Tax Act for rectification of apparent 1/4

errors on the face of the records of the order of the assessment for the assessment year 2014-2015, dated 05.10.2015.

2. It is submitted by the learned counsel for the Petitioner that the rectification petition was filed on 30.10.2015 and despite the fact that more than seven years have gone by, the above representation of the Petitioner has not been considered.

3. It is submitted by the learned Special Government Pleader for the Respondent that the orders would be passed on the above representation of the Petitioner within a period of six weeks.

4. In view of the same, the Respondent is directed to consider the representations of the Petitioner, dated 30.10.2015 and 22.04.2022 and pass orders in accordance with law after granting an opportunity of personal hearing to the Petitioner within a period of six weeks from the date of receipt of copy of this order.

2/4

5. With the above direction, the writ petition stands disposed of. No costs.

21.09.2022 Index : Yes / No Internet : Yes/ No sn To The Assistant Commissioner (CT), Kuzhithurai.

3/4

MOHAMMED SHAFFIQ, J.

sn 21.09.2022 4/4