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2012 DIGILAW 1638 (MAD)

Jai Hind Spinning Mills Ltd. Rep. By Its Director P. Muthusamy v. Assistant Commissioner (Ct) (Fac) Park Town- II Assessment Circle

2012-03-30

M.JAICHANDREN

body2012
Judgment :- 1. 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. Heard the learned counsel appearing for both sides. 3. At this stage of the hearing of the writ petitions, the learned counsel appearing for the petitioners had submitted that the impugned orders, dated 29.2.2012, had been passed by the respondent, in respect of the assessment years in question, under the Central Sales Tax Act, 1956, without considering the 'C' forms available with the petitioners. Since, the 'C' forms had not been furnished by the petitioners, at the time of the passing of the assessment orders, the impugned orders had been passed, by the respondent, without considering the same. 4. The learned counsel appearing for the petitioners had submitted that the petitioners would submit the 'C' forms available with them, at present, before the respondent, within a period of ten days from the date of receipt of a copy of this order and thereafter, the respondent may consider the same and pass appropriate orders, in respect of the assessment years in question. 5. The learned Government Advocate appearing for the respondent has no objection for this Court passing such an order. 6. In view of the above, the impugned orders of the respondent, dated 29.2.2012, are set aside. The petitioners shall file the 'C' forms available with them, before the respondent, within ten days from the date of receipt of a copy of this order. On the filing of the 'C' forms, by the petitioners, the respondent shall consider the same and pass fresh assessment orders, in respect of the assessment years in question, under the relevant provisions of the Central Sales Tax Act, 1956, within a period of four weeks thereafter. The writ petitions are ordered accordingly. No costs. Connected M.P.Nos.1 and 2 of 2012 are closed.