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2012 DIGILAW 4363 (MAD)

K. K. Press Tools and Components Rep by its Proprietor, Chennai v. Commercial Tax Officer, Chennai

2012-10-17

M.JAICHANDREN

body2012
Judgment :- 1. Heard the learned counsels appearing for the parties concerned. 2. The main contention of the learned counsel appearing for the petitioner is that the petitioner was not given an opportunity to produce the relevant records relating to the Form XVII Declaration before the impugned order, dated 28.5.2012, had been passed by the respondent. 3. The said submission made by the learned counsel appearing for the petitioner had not been refuted by the learned counsel appearing for the respondent. 4. In such circumstances, the impugned order of the respondent, dated 28.5.2012, is set aside. It is made clear that it would be open to the petitioner to submit the relevant records relating to the Form XVII Declaration to the respondent, pursuant to the notice, dated 22.7.2011, issued by the respondent, within a period of fifteen days from the date of receipt of a copy of this order. On the petitioner furnishing the relevant records, the respondent shall consider the same and pass appropriate orders, on merits and in accordance with law, within a period of eight weeks thereafter. The writ petition is ordered accordingly. No costs. Connected M.P.No.1 of 2012 is closed.