Mr.K.Venkatesh, learned Government Advocate takes notice for the respondent and by consent of the parties, the main writ petition itself is taken up for final disposal.
2. Though this writ petition is filed challenging the order of provisional assessment dated 05.03.2015, the learned counsel for the petitioner submitted that it would be suffice that the application filed by the petitioner later under Section 84 of the Tamil Nadu VAT Act, 2006 seeking for rectification, is directed to be disposed of within the time frame.
3. It is stated by the learned counsel for the petitioner that such application was filed on 08.03.2015 followed by another application on 07.01.2016. It is further stated that those applications are not yet disposed of.
4. Needless to say that it is for the respondent to consider those applications and pass orders on the same on merits and in accordance with law if no order is passed so far on those applications. Therefore, without expressing any view on the merits of the matter, I only direct the respondent to consider the applications filed by the petitioner on 08.03.2015 and 07.01.2016 and pass orders on the same on merits and in accordance with law, after giving due opportunity of hearing to the petitioner. Such exercise shall be done by the respondent within a period of four weeks from the date of receipt of a copy of this order. Accordingly, the writ petition is disposed of. No costs. Consequently, connected miscellaneous petition is closed.
04.04.2017 Speaking / Non speaking order Index : Yes / No vsi Note:
Issue order copy on or before 07.04.2017 To Assistant Commissioner (CT) Saligramam Assessment Circle, Chennai-600 116.
K.RAVICHANDRABAABU,J.
vsi W.P.No.7833 of 2017 04.04.2017 http://www.judis.nic.in