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G.Shanmughasundaram vs The Commercial Tax Officer

Madras High Court|14 March, 2017

JUDGMENT / ORDER

Mr.K.Venkatesh, learned Government Advocate, who takes notice on behalf of the respondents. By consent of the parties, the main writ petition itself is taken up for final disposal at the admission stage.
2. Heard Dr.G.Krishnamurthy, learned counsel appearing for the petitioner and the learned Government Advocate appearing for the respondents..
3. Though this writ petition is filed challenging the order of assessment in respect of the assessment years 2013-2014 and 2014-2015 on various grounds, learned counsel for the petitioner submitted that the petitioner may be given liberty to file an application under Section 84 of the Tamil Nadu Value Added Tax Act seeking for rectification of certain mistakes in view of the fact that the TIN number referred to in one of the proceedings is totally different from that of the TIN number provided to the petitioner.
4. Accordingly, this writ petition is disposed of by granting liberty to the petitioner to approach the concerned authority and file such application within a period of two weeks from the date of receipt of a copy of this order. If any such application is filed, it is for the concerned authority to consider such application 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 such authority within a period of four weeks from the date of such application. No costs. Consequently, connected miscellaneous petition is closed.
14.03.2017 Speaking/Non speaking order Index:Yes/No vsi To
1.The Commercial tax Officer, Commercial Tax Office, (State Bank building) Nehru Street, 2nd mFloor, Tindivanam Taluk, Villupuram District.
2. The Deputy Commercial Tax Officer, Commercial Tax Office, 2nd Floor, State Bank Building, Nehru Street, Tindivanam Taluk, Villupuram District.
K.RAVICHANDRABAABU,J.
vsi W.P.No.6136 of 2017 14.03.2017 http://www.judis.nic.in
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Title

G.Shanmughasundaram vs The Commercial Tax Officer

Court

Madras High Court

JudgmentDate
14 March, 2017