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2012 DIGILAW 1468 (MAD)

Insulations India Engineering Pvt. Ltd. , rep by its Managing Director R. Karthikeyan v. Assistant Commissioner (CT), Koyambedu Assessment Circle

2012-03-22

M.JAICHANDREN

body2012
Judgment :- Since, the issues involved in all the writ petitions are similar in nature, they have been taken up together and a common order is being passed. 2. These writ petitions have been filed praying that this Court may be pleased to call for the records relating to the proceedings of the respondent, dated 29.11.2011 in W.P.No.6740 of 2012, 27.1.2012 in W.P.No.6741 of 2012 and 27.1.2012 in W.P.No.6742 of 2012, and quash the same. 3. The main contention of the learned counsel for the petitioners is that the impugned orders have been passed by the respondent without issuing a notice and without giving an opportunity of hearing to the petitioners. Therefore, the impugned orders are liable to be set aside. He had further submitted that it would suffice if this Court is pleased to set aside the impugned orders passed by the respondent, and if the respondent is directed to pass appropriate orders, on the claims made by the petitioners, after giving an opportunity of hearing to the petitioners. 4. The learned counsel appearing for the respondent had submitted, on instructions, that the impugned orders were passed by the respondent, as the petitioners had not filed the necessary documents, in support of their claims for exemption. 5. In view of the submissions made by the learned counsels appearing on behalf of the parties concerned, the impugned orders of the respondent are set aside. It would be open to the respondent to issue a fresh notices to the petitioners, permitting the petitioners to file their objections and to furnish the relevant records, within a period of two weeks from the date of receipt of a copy of this order. On receipt of such notice, the petitioners shall file their objections, along with the relevant records, within a period of two weeks thereafter. On receipt of the objections to be filed by the petitioners, the respondent shall consider the same and pass appropriate orders thereon, on merits and in accordance with law, within a period of four weeks thereafter. The Writ Petitions are ordered accordingly. Consequently, connected miscellaneous petitions Nos.1, 1 and 1 of 2012 are closed. No costs.