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2011 DIGILAW 1055 (MAD)

Tvl. AAR Bee Enterprises, Represented by its Manager, v. Lakshminarayanan VS Assistant Commissioner (CT) Chennai

2011-02-28

M.JAICHANDREN

body2011
Judgment :- 1. Heard the learned counsel appearing for the petitioner and the learned Government Advocate appearing for the respondent. 2. At this stage of the hearing of the writ petition, the learned counsel appearing on behalf of the petitioner has submitted that it would suffice, if the respondent is directed to dispose of the representation, dated 26.11.2009, on merits, within a specified period. He had also submitted that it is open to the respondent to re-open the assessment already made and to pass fresh assessment orders, after accepting the form XVII filed after the passing of the final assessment order and to raise the assessment, under Tamil Nadu General Sales Tax Act 1959. 3. The learned Government Advocate appearing on behalf of the respondent had no objection for this Court, passing such an order. He had also submitted that no coercive steps would be initiated against the petitioner, based on the impugned Assessment Order, dated 27.02.2009, till the representation of the petitioner, dated 26.11.2009, is disposed of, as directed by this Court, by this order. 4. In view of the submissions made by the learned counsels appearing on either side, the respondent is directed to dispose of the representation, dated 26.11.2009, on merits and in accordance with law, within a period of 4 weeks from the date of receipt of a copy of this order. The petitioner is directed to furnish a copy of the representation, dated 26.11.2009, to the respondent, along with a copy of this order. It is also made clear that no coercive steps would be initiated against the petitioner till the disposal of the representation of the petitioner, dated 26.11.2009. The writ petition is disposed of accordingly. No costs.