At, High Court of Judicature at Madras
By, THE HONOURABLE MR. JUSTICE M. JAICHANDREN
For the Petitioner: A. Ravichandran, Advocate. For the Respondents: S. Kanmani Annamalai, Government Advocate (Taxes).
(Prayer:Petition filed under Article 226 of the Constitution of India, seeking for a Writ of Certiorarified Mandamus, to call for the records of the first respondent in SCP No.53/2011, dated 4.11.2011, and connected proceedings of the second respondent in TNGST 3002383/2005-06, dated 28.3.2007, quash the same as illegal, unconstitutional and violative of principles of natural justice and direct the first respondent to furnish the Xerox copies of the D7 records and afford an opportunity to explain the nature of the transactions by way of objections and pass orders in accordance with law.)
1. Heard the learned counsel appearing for the petitioner and the learned counsel appearing for the respondents.
2. At this stage of the hearing of the writ petition, the learned counsel appearing on behalf of the petitioner had submitted that it would suffice if impugned order of the first respondent, dated 4.11.2011, is set aside and if the second respondent, the assessing authority, is directed to pass a fresh assessment order, under the Tamil Nadu General Sales Tax act, 1959, for the assessment year 2005-2006, after considering the documents to be filed by the petitioner, relating to business of servicing old Copier Machines.
3. The learned Government Advocate, appearing on behalf of the respondents, has no objection for such an order being passed by this Court.
4. In view of the above, the impugned order of the first respondent, dated 4.11.2011, is set aside. The petitioner is permitted to submit the relevant documents, relating to the business of servicing old Copier Machines, before the second respondent, within a period of fifteen days from the date of receipt of a copy of this order. On receipt of such documents, the second respondent shall consider the same and pass appropriate assessment orders, for the assessment year 2005-2006, under the Tamil Nadu General Sales T
Please Login To View The Full Judgment!
ax Act, 1959, considering the said documents, within a period of six weeks thereafter. The writ petition stands disposed of accordingly. No costs. Consequently, connected miscellaneous petition is closed.