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M/s. Sri Sakthi Engineering Works, Rep. by its Proprietor-G.K. Anandan v/s The Assistant Commissioner (CT), Gudiyatham (East) Assessment Circle, Vellore & Another

    W.P.No.6869 of 2012

    Decided On, 27 March 2012

    At, High Court of Judicature at Madras

    By, THE HONOURABLE MR. JUSTICE M. JAICHANDREN

    For the Petitioner : M/s. R. Hemalatha, Advocate. For the Respondents : S. Kan Mari Anna Malai, G.A.(T), Advocate.



Judgment Text

(Prayer: Writ petition filed under Article 226 of the Constitution of India praying to issue a Writ of Mandamus or any other appropriate writ, order or direction in the nature of writ, directing the first respondent to return the Cheque bearing No.691959 drawn on Syndicate Bank, VIT Branch, Vellore collected from the petitioner at the time of inspection on 05.03.2012 by the officials of the second respondent as per the petitioner's representation dated 07.03.2012. )

ORDER

1. This writ petition has been filed seeking a Writ of mandamus, to direct the first respondent to return the Cheque bearing No.691959, drawn on Syndicate Bank, VIT Branch Vellore collected from the petitioner, at the time of inspection, on 05.03.2012, by the officials from the office of the second respondent, as per the petitioner's representation, dated 07.03.2012.

2. Heard the learned counsel appearing on behalf of the petitioner, as well as the learned counsel appearing on behalf of the respondents.

3. The main contention of the learned counsel appearing on behalf of the petitioner is that the second respondent had collected a cheque bearing No.691959, drawn on Syndicate Bank, VIT Branch, Vellore, for a sum of Rs.31,88,984/-, during the inspection conducted, on 05.03.2012, without issuing notices to the petitioner and without issuing the orders of assessment, in respect of the assessment years 2007-08, 2008-09, 2009-10, 2010-11 and 2011-12.

4. The learned counsel appearing on behalf of the respondents had not refuted the said statement made by the learned counsel appearing on behalf of the petitioner.

5. In such circumstances, the second respondent is directed to return the cheque bearing No.691959 drawn on Syndicate Bank, VIT Branch, Vellore to the petitioner within a period of two weeks from the date of receipt of a copy of this order. However, it is made clear that it would be o

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pen to the respondents to pass an assessment order in respect of the assessment years 2007-08, 2008-09, 2009-10, 2010-11 and 2011-12 as per law. 6. Writ petition is ordered accordingly. No costs.
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