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R.K. Engineering Equipments Rep. by its Proprietor v/s Deputy State Tax Officer 1 Kondalampatti Assessment Circle Salem


Company & Directors' Information:- M & M EQUIPMENTS PRIVATE LIMITED [Active] CIN = U29253KA2010PTC053151

Company & Directors' Information:- H M C EQUIPMENTS PRIVATE LIMITED [Active] CIN = U51103CT2001PTC014595

Company & Directors' Information:- D V EQUIPMENTS PRIVATE LIMITED [Active] CIN = U29199DL2005PTC142573

Company & Directors' Information:- S V EQUIPMENTS PRIVATE LIMITED [Active] CIN = U74999TG2007PTC055711

Company & Directors' Information:- K P M EQUIPMENTS PRIVATE LIMITED [Active] CIN = U29199TZ1997PTC008026

Company & Directors' Information:- C P C EQUIPMENTS PVT LTD [Active] CIN = U29299WB1990PTC048716

Company & Directors' Information:- C A G EQUIPMENTS PRIVATE LIMITED [Active] CIN = U31902TZ1991PTC003259

Company & Directors' Information:- I P EQUIPMENTS PRIVATE LIMITED [Active] CIN = U74999MH2008PTC186500

Company & Directors' Information:- D P EQUIPMENTS PRIVATE LIMITED [Active] CIN = U29200KL2012PTC030841

Company & Directors' Information:- K R EQUIPMENTS PRIVATE LIMITED [Active] CIN = U74899DL1986PTC023954

Company & Directors' Information:- R P G EQUIPMENTS PRIVATE LIMITED [Active] CIN = U32105DL2002PTC117454

Company & Directors' Information:- J E EQUIPMENTS PRIVATE LIMITED [Active] CIN = U29246WB1994PTC062911

Company & Directors' Information:- R S B EQUIPMENTS PRIVATE LIMITED [Active] CIN = U28112WB2003PTC096620

Company & Directors' Information:- Z G EQUIPMENTS PRIVATE LIMITED [Active] CIN = U31110GJ1979PTC003338

Company & Directors' Information:- K C EQUIPMENTS PRIVATE LIMITED [Active] CIN = U36999GJ1987PTC009719

Company & Directors' Information:- 3 CIRCLE ENGINEERING PRIVATE LIMITED [Active] CIN = U74999TN2021PTC143157

Company & Directors' Information:- M. I. EQUIPMENTS PRIVATE LIMITED [Active] CIN = U29253WB2008PTC127176

Company & Directors' Information:- A D M EQUIPMENTS PRIVATE LIMITED [Active] CIN = U74140DL2009PTC194386

Company & Directors' Information:- C G M EQUIPMENTS PRIVATE LIMITED [Active] CIN = U28910WB2010PTC141449

Company & Directors' Information:- U H V EQUIPMENTS PRIVATE LIMITED [Strike Off] CIN = U99999DL1992PTC051508

Company & Directors' Information:- A E EQUIPMENTS PRIVATE LIMITED [Active] CIN = U29244DL2011PTC228873

Company & Directors' Information:- S P M EQUIPMENTS PRIVATE LIMITED [Strike Off] CIN = U29309TN1998PTC040539

Company & Directors' Information:- M. F. D. EQUIPMENTS PRIVATE LIMITED [Active] CIN = U74999WB2019PTC233007

Company & Directors' Information:- S R EQUIPMENTS PRIVATE LIMITED [Strike Off] CIN = U96000DL1988PTC030249

Company & Directors' Information:- A G EQUIPMENTS PRIVATE LIMITED [Active] CIN = U34201TZ2001PTC009710

Company & Directors' Information:- R AND D EQUIPMENTS PRIVATE LIMITED [Strike Off] CIN = U31909MH1995PTC091985

Company & Directors' Information:- S P I EQUIPMENTS INDIA PRIVATE LIMITED [Active] CIN = U29299TZ2010PTC015825

Company & Directors' Information:- S R A EQUIPMENTS PRIVATE LIMITED [Active] CIN = U31506OR2011PTC013689

Company & Directors' Information:- X L EQUIPMENTS PVT LTD [Strike Off] CIN = U29100TG1977PTC001398

Company & Directors' Information:- R K P EQUIPMENTS PRIVATE LIMITED [Strike Off] CIN = U29150MH1976PTC019154

Company & Directors' Information:- G S EQUIPMENTS PRIVATE LIMITED [Active] CIN = U74899DL1988PTC033877

Company & Directors' Information:- B R EQUIPMENTS PRIVATE LIMITED [Active] CIN = U29119GJ2002PTC041233

Company & Directors' Information:- J K EQUIPMENTS PRIVATE LIMITED [Strike Off] CIN = U29130PN2013PTC149185

Company & Directors' Information:- I S EQUIPMENTS INDIA PRIVATE LIMITED [Strike Off] CIN = U71210TG2015PTC098653

Company & Directors' Information:- S. V. ENGINEERING & EQUIPMENTS PRIVATE LIMITED [Active] CIN = U74900TG2016PTC103719

Company & Directors' Information:- U D EQUIPMENTS PRIVATE LIMITED [Strike Off] CIN = U45303CT2010PTC021975

Company & Directors' Information:- S. Y. EQUIPMENTS PRIVATE LIMITED [Active] CIN = U74999DL2017PTC312545

Company & Directors' Information:- A & A EQUIPMENTS PRIVATE LIMITED [Strike Off] CIN = U31908DL2007PTC159297

Company & Directors' Information:- D C EQUIPMENTS PRIVATE LIMITED [Converted to LLP] CIN = U28999GJ1999PTC035884

Company & Directors' Information:- A R ENGINEERING & EQUIPMENTS PVT LTD [Strike Off] CIN = U50101WB1996PTC077108

Company & Directors' Information:- K. K. EQUIPMENTS PRIVATE LIMITED [Strike Off] CIN = U51500TG1997PTC027517

    W.P. Nos. 3694, 3696, 3697 & 3703 of 2020 & WMP.Nos.4372, 4373, 4379 & 4371 of 2020

    Decided On, 08 September 2020

    At, High Court of Judicature at Madras

    By, THE HONOURABLE DR.(MRS.) JUSTICE ANITA SUMANTH

    For the Petitioner: R. Senniappan, Advocate. For the Respondent: G. Dhanamadhiri, Government Advocate.



Judgment Text

(Common Prayer: Writ Petitions filed under Article 226 of the Constitution of India praying Writ of Certiorari to call for the records on the files of the respondent in TIN No. 33732704632 / 2012-13, TIN No. 33732704632 / 2013-14, TIN No. 33732704632 / 2015-16 and TIN No. 33732704632 / 2014-15 dated 16.09.2019 and quash the same as being without jurisdiction and authority of law and contrary to the principle of natural justice.)Common Order:1. Heard Mr.R.Senniappan, learned counsel for the petitioner and Ms.G.Dhanamadhri, learned Government Advocate for the respondents.2. The petitioner challenges orders of assessment for the periods 2012-13 to 2015-16, all dated 16.09.2019, both on the grounds of violation of principles of natural justice as well as being contrary to the principles laid down by this Court in J.K.M. Graphics Solution Pvt. Ltd. Vs. Commercial Tax Officer, Vepery Assessment Circle, Chennai (99 VST 343) and other decisions.3. As far as violation of principles of natural justice is concerned, the petitioner has filed an additional affidavit, the deponent being one Mr.A.Raghunathan, who claims to be a neighbour of the petitioner. He states that the petitioner has shifted her residence from one address to another and at the time of shifting had requested him to collect all communications issued to the old address for onward transmission to her. It was thus that the notices and orders were handed over to the petitioner only after the elapse of some time leading to non-appearance before the Officer as well as delay in filling of the present writ petitions before this Court.4. Be that as it may, it was incumbent upon the petitioner to have informed the Assessing Authority before shifting of premises in order to ensure that all communications are addressed to the correct address, which has not been done.5. Thus in the interests of justice and while balancing the interests of both parties, the following order is passed:i) The impugned orders of assessment are set aside, to be treated as show cause notices, subject to the petitioner remitting 10% of the tax amount for each assessment year on or before 05.10.2020.ii) The petitioner will appear before the Assessing Officer on 06.10.2020 at 10.30 a.m. without expecting any further notice in this regard.iii) Upon compliance of condition (i) the assessments shall be taken up by the Assessing Authority and completed as expeditiously as possible thereafter, after hearing th

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e petitioner and in accordance with law.iv) The tax deposited under point (i) will be adjusted against final tax liability as and when determined.6. With these directions, the Writ Petitions are disposed. Consequently, connected miscellaneous petitions are closed. No costs.
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