Madras High Court
Cholayil Private Ltd vs The Assistant Commissioner (Ct) on 19 June, 2014
Author: B.Rajendran
Bench: B.Rajendran
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 19.6.2014
Coram
The Honourable Mr.Justice B.RAJENDRAN
W.P. Nos.15789 and 15790 of 2014
and M.P.No.1 of 2014
Cholayil Private Ltd.,
Represented by C.Saminathan
No.8, J- Block, 6th Avenue
Anna Nagar, Chenani 600 0102 .. Petitioner in both petitions
Vs.
The Assistant Commissioner (CT)
Koyambedu Assessment Circle
Market Management Committee Building
2nd Floor, Chennai - 600 107 .. Respondent in both petitions
Writ Petitions filed under Article 226 of the Constitution of India praying for the issuance of a Writ of Certiorari to call for the records of the respondent in Assessment Order TIN 33491342787/ 2012-13 dated 20.2.2014 and 2014-A4 dated 16.5.2014 and quash the same.
For Petitioner : Mr. Joseph Prabakar
For Respondent : Mr.Kanmani Annamalai
Additional Government Pleader (Tax)
COMMON ORDER
By consent, the main Writ Petitions are taken up for final disposal at the time of admission itself.
2. Heard, Mr. Joseph Prabakar, learned counsel appearing for the petitioner and also Mr.Kanmani Annamalai, learned Additional Government Pleader, who has taken notice on behalf of the respondent.
3.The petitioner has come up with these Writ Petitions challenging the impugned orders in respect of the assessment years 201213 dated 20.2.2014 and 2014-A4 dated 16.5.2014.
4. The learned counsel appearing for the petitioner company would submit that though the documents produced by the petitioner company have been acknowledged by the authority, they have not considered those documents, especially the documents produced on 02.5.2014 claiming exemption for the sale of Copra cake. According to the learned counsel, there is no reference in the impugned orders with regard to the said documents, but the authority has stated that the petitioner has not produced any details for claiming exemption. He would further add that the respondent has violated the principles of natural justice by passing a non-speaking orders and, therefore, according to the learned counsel, the impugned orders are per se illegal and non est in the eye of law.
5. The learned Additional Government Pleader appearing for the respondent submitted that at the time of filing the applications, the petitioner has not produced any documents and even in the alleged documents, which have been stated to be submitted on 02..5..2014, the petitioner has not claimed any exemption. Therefore, no reference has been made in the impugned order with regard to the alleged documents dated 02.5.2014.
6. I have considered the above submissions.
7. A cursory reading of the impugned orders will denote that the respondents have straightaway passed a non-speaking orders,without taking into consideration the relevant documents, especially the documents produced by the petitioner on 02.5.2014 claiming exemption for the sale of Copra cake. Admittedly, the petitioner has produced the acknowledgement, which clearly shows that the respondent has received the alleged documents dated 02.5.2014.
8. In such view of the matter, I am of the view that the impugned orders deserve to be set aside as the same has been passed in violation of principles of natural justice. Accordingly, the writ petitions are allowed and the impugned orders are set aside. The matters are remitted back to the respondent and the respondent shall consider the documents already filed by the petitioner, especially the documents dated 02.5.2014 claiming exemption for the sale of Copra cake, and pass a speaking orders afresh, on merits and in accordance with law, as expeditiously as possible. It is made clear that the petitioner is not entitled for personal hearing. Consequently, connected Miscellaneous Petition is closed. No costs.
19.6.2014 ga Index: Yes/No Internet: Yes/No To The Assistant Commissioner (CT) Koyambedu Assessment Circle Market Management Committee Building 2nd Floor, Chennai - 600 107 B.RAJENDRAN,J ga W.P. Nos. 15789 and 15790 /2014 19.6.2014