Madras High Court
Cee Dee Yes Design Mix Concrete vs The Assistant Commissioner (Ct) on 25 July, 2016
Author: T.S.Sivagnanam
Bench: T.S.Sivagnanam
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATE:25.07.2016
CORAM
THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM
W.P.Nos.15504 to 15506 of 2014
and M.P.Nos.1 to 1 of 2014
Cee Dee Yes Design Mix Concrete,
represented by its Managing Partner,
Mr.S.N.R. Kannan Theleepan,
1/363, Old Mahabalipuram Road,
Padur, Kelambakkam, Chennai 603 103. .. Petitioner in all WPs.
Vs.
The Assistant Commissioner (CT)
Chengleput Assessment Circle,
2A, GST Road, Chengleput. .. Respondent
in all WPs.
Prayer:Petitions filed under Article 226 of the Constitution of India, seeking for a Writ of Certiorari to call for the records of the respondent in TIN 33851603422/2008-09 dated 28.03.2014; TIN 33851603422/2009-10 dated 28.03.2014; TIN 33851603422/ 2010-11 dated 28.03.2014 and quash the same in respect of sales made to unit located in Special Economic Zone.
For Petitioner : Mr.R.Kumar
For Respondent : Mr.Manokaran Sundaram
Additional Government Pleader
COMMON ORDER
Heard Mr.R.Kumar, learned counsel for the petitioner Mr.Manokaran Sundaram, learned Additional Government Pleader accepting notice on behalf of the respondent. With the consent of the learned counsel on either side, these Writ Petitions are taken up for final disposal.
2.The petitioner has challenged the orders of assessment for the years 2008-2009, 2009-2010 and 2010-2011 on the ground that in spite of the petitioner having submitted the objections to the pre-revision notices dated 21.06.2013, the respondent has proceeded to frame the assessment stating as if the petitioner has not filed any objections. The petitioner, to establish that he has filed objections, has produced the acknowledgment given by the Office of the respondent in the Letter Delivery Book and copy of which has been enclosed in the typed set of papers.
3.Though these writ petitions were admitted and interim order was granted on 17.06.2014 and the respondent entered appearance through the learned Additional Government Pleader. Till date no counter affidavit has been filed. Therefore, this Court is inclined to accept the stand taken by the petitioner that he has submitted objections. If that is so, then the impugned order has to be held in violations of principles of natural justice.
4.Accordingly, these Writ Petitions are allowed and the impugned orders are set aside and the matter is remanded to the respondent for fresh consideration and the respondent is directed to redo the assessment in accordance with law. No costs. Consequently, connected Miscellaneous Petitions are closed.
25.07.2016 sgl To The Assistant Commissioner (CT) Chengleput Assessment Circle, 2A, GST Road, Chengleput.
T.S.SIVAGNANAM, J., Sgl W.P.Nos.15504 to 15506 of 2014 25.07.2016