Judgment · High Court

IN THE HIGH COURT OF JUDICATURE AT MADRASDATED: 3.3.2011CORAMTHE HON'BLE MR.JUSTICE M.JAICHANDRENWrit Petition Nos.5122, 5123 and 5124 of 2011 TVL.S.S.ANNAMALAI ENTERPRISES REP.BY PARTNER-A.THIRUNAVUKKARASAN NO.123-A KALKI KRISHNAMURTHY ROAD TIRUVANMIYUR CHENNAI-41.[ PETITIONER IN ALL THE WRIT PETITIONS] Vs THE ASSISTANT COMMISSIONER (CT) (ADDL.) THIRUVANMIYUR ASSESSMENT CIRCLE CHENNAI. [ RESPONDENT IN ALL THE WRIT PETITIONS]W.P.No.5122 of 2011:Writ Petition filed under Article 226 of the Constitution of India praying for a writ of Mandamus directing the Respondent hereinto revise the assessment order for the assessment year 2007-2008 madein TIN 33550920125 under the TNVAT Act 2006 by considering thepetition filed U/s.84 of the Act filed on 12.02.2011 along withrevised return filed by the petitioner.W.P.No.5123 of 2011:Writ Petition filed under Article 226 of the Constitution of India praying for a writ of Mandamus directing the Respondent hereinto revise the assessment order for the assessment year 2008-2009 madein TIN 33550920125 under the TNVAT Act 2006 by considering thepetition filed U/s.84 of the Act filed on 12.02.2011 along withrevised return filed by the petitioner.W.P.No.5124 of 2011:Writ Petition filed under Article 226 of the Constitution of India praying for a writ of Mandamus directing the Respondent hereinto revise the assessment order for the assessment year 2009-2010 madein TIN 33550920125 under the TNVAT Act, 2006 by considering thepetition filed U/s.84 of the Act filed on 12.02.2011 along withrevised return filed by the petitioner. https://hcservices.ecourts.gov.in/hcservices/ For petitioner : Ms.R.Hemalatha (in all the Wps) For respondents : Mr.K.Radhakrishnan Government Advocate (T)(in all the Wps)C O M M O N

O R D E R Mr.K.Radhakrishnan, the learned Government Advocate, takes noticefor the respondent.

The learned counsel appearing on behalf of the petitioner hadsubmitted that it would suffice, if the respondent is directed todispose of the rectification petitions, dated 12.2.2011, filed under Section 84 of the Tamil Nadu Value Added Tax, 2006, on merits and inaccordance with law, within a specified period.

The learned Government Advocate appearing on behalf of therespondent, has no objection for such an order being passed by this Court.

In view of the submissions made by the learned counselsappearing on either side, the respondent is directed to dispose ofthe rectification petitions, dated 12.2.2011, filed under Section 84of the Tamil Nadu Value Added Tax, 2006, on merits and in accordancewith law, within a period of four weeks from the date of receipt ofa copy of this order. The petitioner is directed to furnish copiesof the rectification petitions, dated 12.2.2011, to the respondent, along with a copy of this order. However, it is made clear that this Court, by this order, has not expressed any opinion on the merits ofthe matter.