Coimbatore v. The Assistant Commissioner Of Income Tax Andreported In 2007(5)Ctc 483

IN THE HIGH COURT OF JUDICATURE AT MADRASDATED: 24.10.2017 CORAM THE HONOURABLE Mr.JUSTICE T.S.SIVAGNANAMW.P.Nos.36312 & 36313 of 2007 M.P.Nos.1 +1 of 2007 M/s. EMCEE ChemicalsRep. by its ManagerSulurCoimbatore Coimbatore... Petitioner in both petitions vsThe Deputy Commercial Tax OfficerPalladam Assessment Circle... Respondent in both petitionsWrit Petitions filed under Article 226 of the Constitutionof India for the issuance of Writ of Certiorari calling for therecords of the respondent in his proceedings in TNGSTNo.6240295/1997-98 and TNGST No.6240295/1998-99 and quash theassessment orders dated 28.09.2007 made therein as barred bytime in view of the law laid down by this Court in the case ofM.Srinivasa Road V. The Assistant Commissioner of Income Tax andreported in 2007(5)CTC 483. For Petitioner: Mr.B.RaveendranFor Respondent: Mr.K.Venkatesh Government AdvocateO R D E R Heard Mr.B.Raveendran, learned counsel for the petitionerand Mr.A.P.Srinivas, learned standing counsel appearing for therespondents. https://hcservices.ecourts.gov.in/hcservices/ 2.In these writ petitions the petitioner has challenged theAssessment Orders under the provisions of Tamil Nadu GeneralSales Tax Act for the Assessment Years 1997-98 and 1998-99.Though several grounds have been raised by the petitioner in theaffidavit filed in support of the writ petitions, the first andforemost challenge is on the ground of arbitrary exercise ofpower and violation of principles of natural justice. 3. To demonstrate the fact that there has been arbitraryand capacious exercise of power, the learned counsel for thepetitioner submits that pursuant to the notice received by thepetitioner proposing to revise the assessment for the relevantyears for 7 long years, the petitioner had filed objectionsdated 09.10.2001 The respondent did not pass any orders on thesaid objection, but all of a sudden, the impugned AssessmentOrders have been passed, that too, without further opportunityto the petitioner. He has further submitted that though at thetime when the writ petitions were admitted, no interim order wasgranted, till date, the respondent has not initiated anyproceedings against the petitioner pursuant to the impugnedAssessment Order. 4.This fact does not require a counter affidavit becausethe date will clearly show that there has been inaction on thepart of the respondent for 7 long years after receipt of theobjections dated 09.10.2001. This is sufficient to hold thatthe petitioner has been put to prejudice. 5. Considering the facts and circumstances of the case,there will be a direction to the petitioner to treat theimpugned Assessment Order as show-cause notice and submit theirobjections within a period of 30 days from the date of receiptof a copy of this order. On receipt of the same, the respondentshall afford an opportunity of personal hearing to thepetitioner and redo the assessment in accordance with law. 6. The writ petitions are disposed of with the abovedirection. No costs. Consequently, the connected miscellaneouspetitions are closed.Sd/-Assistant Registrar(CS-VI)//True Copy// gpa https://hcservices.ecourts.gov.in/hcservices/ To The Deputy Commercial Tax OfficerPalladam Assessment Circle +1cc to Mr.B.Raveendran Advocate, S.R.No. 75054 +1cc to the Government Pleader, S.R.No. 75208 W.P.Nos.36312 & 36313 of 2007 & M.P.Nos.1 +1 of 2007 RK (CO)TR(20/11/2017)