THE HON'BLE MR.JUSTICE K.KALYANASUNDARAM
W.P.Nos.5379 & 5380 of 2017 & W.M.P.No.5711 & 5712 of 2017 Tv.Lindigara Exports (P) Ltd., Represented by its General Manager & Authorized representative, Sriramulu Singothu, No.13, Kattur Mariamman Koil Kottai, Near Indur, Dharmapuri-636 803. ... Petitioner in both Writ Petitions Vs The Assistant Commissioner (CT), Dharmapuri Assessment Circle, Dharmapuri. ... Respondent in both Writ Petitions Writ Petitions are filed under Article 226 of the Constitution of India seeking a Writ of Certiorarified Mandamus to call for the records on the files of the respondent in CST.No.443807/2014-15 and 2015-16, respectively, dated 13.01.2017 and quash the same as being without jurisdiction and authority of law and contrary to the principles of natural justice and further direct the respondent to pass orders afresh as requested vide representation, dated 10.02.2017.
For Petitioner in both Writ Petitions : Mr.R.Senniappan For Respondent in both Writ Petitions : Mr.S.Kanmani Annamalai Government Advocate O R D E R The learned counsel for the petitioner would submit that the issue raised in these Writ Petitions is covered by a judgment of this Court dated 28.01.2016, in W.P.No.3080 of 2016 in Tvl.The Audio People, rep. by its Partner V. The Commercial Tax Officer, Chennai.
2. Accordingly, both the Writ Petitions are allowed and the impugned orders are set aside, and the respondent is directed to re-do the assessments in accordance with law, after affording an opportunity of personal hearing to the petitioner. No costs. Consequently, connected Miscellaneous Petitions are closed.
03.03.2017
r n s
Note: Issue order copy on 13.03.2017.
To The Assistant Commissioner (CT), Dharmapuri Assessment Circle, Dharmapuri.
K.KALYANASUNDARAM, J r n s W.P.Nos.5379 & 5380 of 2017 & W.M.P.No.5711 & 5712 of 2017 03.03.2017 http://www.judis.nic.in