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M/S.Aditya Auto Products And vs The Assistant Commissioner [Ct

Madras High Court|05 January, 2017

JUDGMENT / ORDER

Prayer in W.P.115/2017 : Petition filed under Article 226 of the Constitution of India for the issuance of a Writ of Mandamus, directing the respondent herein to rectify the error on the face of records in the assessment proceedings for the year 2011-12 under TNVAT Act, 2006 dated 24.02.2016 by disposing of the petition filed by the petitioner u/s. 84 of TNVAT Act 2006 dated 25.10.2016 as expeditiously as possible.
Prayer in W.P.116/2017 : Petition filed under Article 226 of the Constitution of India for the issuance of a Writ of Mandamus, directing the respondent herein to rectify the error on the face of records in the assessment proceedings for the year 2012-13 under TNVAT Act, 2006 dated 24.02.2016 by disposing of the petition filed by the petitioner u/s. 84 of TNVAT Act 2006 dated 27.10.2016 as expeditiously as possible.
Prayer in W.P.117/2017 : Petition filed under Article 226 of the Constitution of India for the issuance of a Writ of Mandamus, directing the respondent herein to rectify the error on the face of records in the assessment proceedings for the year 2013-14 under TNVAT Act, 2006 dated 24.02.2016 by disposing of the petition filed by the petitioner u/s. 84 of TNVAT Act 2006 dated 27.10.2016 as expeditiously as possible.
Prayer in W.P.118/2017 : Petition filed under Article 226 of the Constitution of India for the issuance of a Writ of Mandamus, directing the respondent herein to rectify the error on the face of records in the assessment proceedings for the year 2014-15 under TNVAT Act, 2006 dated 24.02.2016 by disposing of the petition filed by the petitioner u/s. 84 of TNVAT Act 2006 dated 27.10.2016 as expeditiously as possible.
The prayer in these writ petitions is for issuance of a Writ of Mandamus, directing the respondent to rectify the error on the face of records in the assessment proceedings for the years 2011-12, 2012-13, 2013-14 and 2014-15 under TNVAT Act, 2006 dated 24.02.2016, by disposing of the petitions filed by the petitioner u/s. 84 of TNVAT Act 2006 dated 25.10.2016, 27.10.2016, 27.10.2016 and 27.10.2016 respectively, as expeditiously as possible.
2.When the matter came up for hearing, learned counsel for the petitioner submitted that the respondent may be directed to dispose of the petitions filed by the petitioner under Section 84 of TNVAT Act 2006 dated 25.10.2016, 27.10.2016, 27.10.2016 and 27.10.2016 respectively, in respect of the assessment proceedings for the years 2011-12, 2012-13, 2013-14 and 2014- 15 respectively, under TNVAT Act, 2006, within a time frame to be fixed by this Court.
3.In view of the limited prayer sought for, without expressing any opinion on the merits of the cases, the respondent is directed to pass orders on the petitions filed by the petitioner under Section 84 of TNVAT Act 2006 dated 25.10.2016, 27.10.2016, 27.10.2016 and 27.10.2016 respectively, in respect of the assessment proceedings for the years 2011-12, 2012-13, 2013-14 and 2014-15 under TNVAT Act, 2006 in accordance with law, if there are no legal impediments, within a period of six weeks preferably on or before 10.03.2017.
With the above direction, these Writ Petitions are disposed of. No costs. Consequently, W.M.P(MD)Nos.88 to 91 of 2017 are closed.
To THE ASSISTANT COMMISSIONER [CT], PUDUKOTTAI-I ASSESSMET CIRCLE, PUDUKOTTAI, PUDUKOTTAI DISTRICT.. 
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Title

M/S.Aditya Auto Products And vs The Assistant Commissioner [Ct

Court

Madras High Court

JudgmentDate
05 January, 2017