1.Issue Notice. Mr.S.Kanmani Annamalai, learned Additional Government Pleader, accepts notice on behalf of the respondents. With the consent of the learned counsels for parties, the writ petition is taken up for hearing and final disposal.
2.By virtue of this writ petition, challenge is laid to the order dated 28.10.2016. 2.1.To be noted, the impugned order pertains to assessment year 2015-16. 2.2.The sole ground on which, the petitioner seeks to challenge the impugned order, for the moment, is that the impugned order assesses the petitioner provisionally under Section 25(1) of the Tamil Nadu Value Added Tax Act, 2006, whereas, it ought to have passed the final assessment order after the end of the said assessment year.
3.In support of this proposition, the learned counsel relies upon the judgment of the Division Bench dated 14.10.2009, passed in W.A.Nos.1412 and 1413 of 2009, titled: M/s.Jothi Malters (India) Pvt. Ltd., Vs. The Commercial Tax Officer.
4.Mr.Annamalai, who appears for the respondent says, he cannot, but submit that the submission made by the petitioner is covered by the view taken by the Division Bench in the aforementioned judgment.
5.Having regard to the submissions made by the counsel and upon perusal of the record, I am inclined to agree with the learned counsel for the petitioner. 5.1.Since, the assessment year had been completed, it was not open to the respondent to pass a provisional assessment order. Accordingly, the impugned order is set aside, with liberty to the respondent to pass a fresh assessment order.
6.The writ petition is, accordingly, disposed of. Consequently, the connected pending applications are also closed. However, there shall be no order as to costs.
02.02.2017 pri Index: Yes/ No Internet: Yes/ No RAJIV SHAKDHER,J.
pri To 1 Assistant Commissioner (CT) (FAC) Vepery Assessment Circle, No.10, Greams Road, Chennai 600 006.
2 The Branch Manager City Union Bank Ltd., No.14, J.N.Road, Opp.R.D.Office Tiruvallur 602 001.
W.P.No.2515 of 2017 And W.M.P.Nos.2481 to 2483 of 2017 02.02.2017 http://www.judis.nic.in