Madras High Court
Tvl.Kaliswari Agencies vs The Asst Commissioner on 17 February, 2015
Author: B.Rajendran
Bench: B.Rajendran
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED:17.02.2015 CORAM THE HONOURABLE MR.JUSTICE B.RAJENDRAN W.P.(MD)No.1974 of 2015 and M.P.(MD).No.1 of 2015 Tvl.Kaliswari Agencies, rep.by its Proprietor, Thanjavur District : Petitioner Vs The Asst Commissioner, Thanjavur II Assessment Circle, Thanjavur. : Respondent Writ Petition is filed under Article 226 of the Constitution of India for the issuance of a writ of Certiorari calling for the records of the respondent in TIN/33873822965/2012-2013 dated 31.10.2014 and consequential order dated 19.12.2014 and quash the same and to grant any other relief as this Hon'ble Court. !For Petitioner : Mr.P.R.Kumar ^For Respondent : Mr.A.Muthukaruppan Additional Government Pleader :ORDER
This Writ Petition has been filed seeking for a writ of Certiorari calling for the records of the respondent in TIN/33873822965/2012- 2013 dated 31.10.2014 and consequential order dated 19.12.2014 and quash the same and to grant any other relief as this Hon'ble Court.
2. Mr.A.Muthukaruppan, learned Additional Government Pleader takes notice for the respondent.
3. When the matter is taken-up for hearing, the learned counsel appearing for the petitioner fairly submitted that in order to show bona fide of the petitioner firm, on their own volition, they are ready to deposit 10% of the disputed tax demanded in the impugned notices, dated 31.10.2014 and 19.12.2014, respectively with the respondents and contest the matter on merits. However, he would request this Court that the objection filed by the petitioner, dated 20.11.2014, may be directed to be considered by the respondent under Section 27(2) of the TNVAT Act,2006.
4. The learned Additional Government Pleader submitted that since the petitioner firm is ready to offer 10% of the disputed tax in the Writ Petition, suitable direction may be issued to the respondent.
5. In view of the above, the following directions are issued to the respondents:-
(i) Since the petitioner has come forward voluntarily to deposit 10% of the tax demanded in the impugned notices, 31.10.2014 and 19.12.2014, respectively, they are directed to pay 10% of the amount, with the respondent, within a period of two weeks from the date of receipt of a copy of this order.
(ii) After the receipt of the amount paid by the petitioner firm, the respondent is directed to consider the request of the petitioner dated 20.11.2014 and pass appropriate orders within a period of two months, thereafter.
B.RAJENDRAN, J.
ssm
(iii) If the petitioner firm fails to comply with the direction issued by this Court, the respondent is at liberty to proceed the matter in accordance with law.
With the above directions, this Writ Petition stands disposed of. No costs. Consequently, the connected miscellaneous petition is closed.
17.02.2015 Index : Yes/No Internet : Yes/No ssm Issue order copy on 24.02.2015 To The Asst Commissioner, Thanjavur II Assessment Circle, Thanjavur. W.P.(MD)No.1974 of 2015