Madras High Court
Tvl.National Power Press vs The Special Committee on 5 April, 2011
Author: M.Jaichandren
Bench: M.Jaichandren
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 5.4.2011
CORAM
THE HON'BLE MR.JUSTICE M.JAICHANDREN
Writ Petition Nos.2887 and 2888 of 2011
Tvl.National Power Press
rep. By its Partner
R.Raguraman .. Petitioner in both the writ petitions
vs.
1.The Special Committee
U/s 16D of the TNGST Act 1959
Office of the Commissioner of
Commercial Taxes
Chepauk, Chennai 600 005
2. The Deputy Commercial Tax Officer
Thanjavur II Assessment Circle
Thanjavur .. Respondents in both the writ petitions
W.P.No.2887 of 2011:
Writ Petition filed under Article 226 of the Constitution of India praying for a writ of Certiorarified Mandamus calling for the records on the files of the first respondent culminated in his proceedings in SCP No.25/2010/M1/61988/2007 dated 6.12.2010 and quash the same as illegal and further direct the first respondent to follow the decision of this Court reported in 34 VST 342.
W.P.No.2888 of 2011:
Writ Petition filed under Article 226 of the Constitution of India praying for a writ of Certiorarified Mandamus calling for the records on the files of the first respondent culminated in his proceedings in SCP No.26/2010/M1/62583/2007 dated 6.12.2010 and quash the same as illegal and further direct the first respondent to follow the decision of this Court reported in 34 VST 342.
For petitioner : Mr.P.R.Kumar
For respondents : Mr.R.Mahadevan
AGP (T)
C O M M O N O R D E R
At this stage of the hearing of the writ petitions, the learned counsel appearing for the petitioner had submitted that it would suffice if the impugned orders of the first respondent, dated 6.12.2010, are set aside and if the matters are remitted back to the second respondent assessing authority, to consider all the issues based on the documents to be submitted by the petitioner and to pass orders thereon, afresh, within a specified time.
2. The learned Additional Government Pleader (Taxes) appearing for the respondents has no objection for this Court passing such an order.
3. Hence, the impugned orders of the first respondent, dated 6.12.2010, are set aside. It would be open to the petitioner to place all the relevant documents and to raise all the issues open to him, as per law, before the second respondent assessing authority, within fifteen days from the date of receipt of a copy of this order. On submission of the relevant documents, and on the raising of the objections by the petitioner, the second respondent shall consider the same and pass appropriate orders thereon, revising the earlier orders of assessment, in respect of the assessment years 2002-2003 and 2004-2005, on merits and in accordance with law, and in the light of the principles laid down by this Court in the decision in BHARAT OFFSET AND OTHERS Vs. TAMIL NADU TAXATION SPECIAL TRIBUNAL AND ANOTHER (2010) 34 VST 342 (MAD), within a period of four weeks thereafter.
These writ petitions are ordered accordingly. No costs. Connected M.P.Nos.1 and 1 of 2011 are closed.
lan To:
1. The Special Committee U/s 16D of the TNGST Act 1959 Office of the Commissioner of Commercial Taxes Chepauk, Chennai 600 005
2. The Deputy Commercial Tax Officer Thanjavur II Assessment Circle Thanjavur