Tvl.Mini Tools IndiaNo.16 v. The Commercial Tax Officer (FAC),Ambattur Assessment Circle,Chennai-49
Case at a glance
Outcome
Disposed of
With the above directions, the writ petition is disposed of
Provisions considered
Key paragraphs
- Para 44. Though the relief sought for in the writ petition is fora larger relief, the learned counsel appearing for the petitioner submits that it would suffice, if the petitioner is permitted to place all the available documents before the respondent, requesting him to reconsider the…
Judgment
IN THE HIGH COURT OF JUDICATURE AT MADRASDATED: 07-09-2007CORAMTHE HON'BLE MR.JUSTICE M.JAICHANDREN Writ Petition No.28832 of 2007 andM.P.No.1 of 2007 Tvl. Mini Tools IndiaNo.16, Agasthiar Street, TMP Nagar, Padi, Chennai-600 050... Petitioner. VersusThe Commercial Tax Officer (FAC),Ambattur Assessment Circle, Chennai-49... Respondent. Prayer: Petition filed under Article 226 of the Constitution of India praying for the issuance of a Writ of Certiorari, calling for the records of the respondent herein in TNGST 1320330/2000-01 dated 15.06.2004 and quash it it as illegal, unlawful and unconstitutional. For petitioner: Mr.M.DesinguFor respondent: Mr.R.Mahadevan Additional Government PleaderO R D E RMr.R.Mahadevan, learned Additional Government Pleader, takes notice for the respondent.
With the consent of the learned counsels appearing oneither side, the writ petition is taken up for final disposal.
It is stated that the petitioner is a manufacturer of Machine Tools and an assessee on the file of the respondent. Itis further submitted that even though the petitioner had submitted all the necessary documents, the respondent had passed the final assessment order, dated 15.06.2004 in TNGST 1320330 for the year 2000-2001, without considering the same. https://hcservices.ecourts.gov.in/hcservices/
Operative part
Though the relief sought for in the writ petition is fora larger relief, the learned counsel appearing for the petitioner submits that it would suffice, if the petitioner is permitted to place all the available documents before the respondent, requesting him to reconsider the order passed by him, on15.06.2004, on payment of 50% of Rs.1,44,068/-, for which Form B-6 notice has been issued, under the provisions of the Tamil NaduGeneral Sales Tax Act, 1959 (in Short `the Act).5. Learned counsel appearing for the respondent has no objection for passing such an order, permitting the petitioner togo before the respondent under Section 55 of the Act. 6. On such submissions being made on behalf of the learned counsels appearing for the parties concerned, the petitioner is permitted to file a petition, under Section 55 of the Act, along with all the relevant documents relied upon by the petitioner andon such petition being submitted, the respondent is directed to consider the same and pass orders, on merits and in accordance with law, within a period of four weeks from the date of receipt of a copy of this order. The petitioner is directed to deposit asum of Rs.72,034/- before the respondent, along with the petition to be filed by the petitioner, under Section 55 of the Act. With the above directions, the writ petition is disposed of. No costs. Consequently, connected M.P.No.1 of 2007 is closed. cshSd/Asst. Registrar/true copy/Sub Asst. RegistrarToThe Commercial Tax Officer (FAC),Ambattur Assessment Circle, Chennai-49.+ 1 cc to Mr. Desingu, Advocate SR No. 56008+ 1 cc to Spl Government Pleader (Taxes) SR No. 56181MDR(CO)SR/19.9.2007Writ Petition No.28832 of 2007
Questions this judgment answers
What did the Court decide in this case?
The Court recorded the following disposition: With the above directions, the writ petition is disposed of
Which statutory provisions did this judgment involve?
Constitution of India — art. 226; Tamil NaduGeneral Sales Tax Act, 1959.
Precedent status how later indexed judgments have treated this case
No known negative treatment found in the Courts & Cases corpus.
This is a result about the indexed corpus, not a finding that the judgment remains good law. Coverage may be incomplete.