Madras High CourtWP(MD)/24289/2019disposed of

M/S.Amc Traders v. The Appellate Deputy Commissioner(St)(Fac)

2019-11-18Honourable Mr Justice M. Govindaraj2 pages

W.P(MD)No.24289 of 2019 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 18.11.2019

CORAM:

THE HONOURABLE MR.JUSTICE M.GOVINDARAJ W.P(MD)No.24289 of 2019 M/s.AMC Traders rep.by its Proprietor M.Chinnakannu, 61, Old Hospital Road, Mailam, Trichy - 8.

... Petitioner Vs.

1.The Appellate Deputy Commissioner (ST)(FAC), Commercial Taxes Buildings, Trichy.

2.The Commercial Tax Officer, Mailamchandai - 1, Assessment Circle, Commercial Taxes Buildings, Trichy.

... Respondents PRAYER: Writ Petition filed under Article 226 of the Constitution of India praying for the issuance of a writ of certiorarified mandamus calling for the records in A.The.Mu.No.583/2019/A dated 10.05.2019 on the file of the 1st respondent and quash the same as illegal, arbitrary and against law and direct the 1st respondent herein namely the Appellate Deputy Commissioner (CT) Trichy to entertain the appeal and decide the same on merits.

For Petitioner : Mr.S.Karunakar For Respondents : Mr.J.Gunaseelan Muthiah Additional Government Pleader

ORDER

Mr.J.Gunaseelan Muthiah, learned Additional Government Pleader, takes notice on behalf of the respondents. By consent, the writ petition is taken up for final disposal at the stage of admission itself.

2.Against the order of assessment passed by the second respondent dated 28.09.2018, the petitioner filed an appeal before the appellate authority on 19.11.2018. However, for want of certain compliance of defects, it was returned. The petitioner has paid https://hcservices.ecourts.gov.in/hcservices/ 1/2

W.P(MD)No.24289 of 2019 Rs.100/- towards appeal fee and complied with the return and represented it. On 04.12.2018, again it was returned and it was represented on 10.05.2019. On the very same day, the first respondent rejected the same on the ground of limitation. 3.Considering the fact that the first representation of the appeal was made within the limitation period, this Court is inclined to condone the delay in filing appeal. Accordingly, the delay in filing appeal is condoned and the first respondent is directed to entertain the appeal presented by the petitioner and dispose of the same in accordance with law, within a period of eight weeks from the date of receipt of a copy of this order.

4.The writ petition is disposed of with the above direction. No costs.

Sd/- Assistant Registrar (AS) // True Copy // Sub Assistant Registrar(CS) mj To 1.The Appellate Deputy Commissioner (ST)(FAC), Commercial Taxes Buildings, Trichy.

2.The Commercial Tax Officer, Mailamchandai - 1, Assessment Circle, Commercial Taxes Buildings, Trichy.

+1 CC to M/s.S.KARUNAKAR, Advocate ( SR-99179[F] dated 18/11/2019 ) +1 CC to M/s.GP ( SR-99536[F] dated 19/11/2019 ) W.P(MD)No.24289 of 2019 18.11.2019 JMN(05.12.2019) 2P : 5C https://hcservices.ecourts.gov.in/hcservices/ 2/2