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2012 DIGILAW 4418 (MAD)

Kanta Flex (India) Pvt. Ltd. , Rep. by its Director v. Assistant Commissioner (CT), Harbour III Assessment Circle

2012-10-19

M.JAICHANDREN

body2012
Judgment :- 1. Heard the learned counsel appearing for the petitioner and the learned counsel appearing for the respondent. 2. At this stage of the hearing of the writ petition, the learned counsel appearing on behalf of the petitioner had submitted that it would suffice, if the respondent is directed to dispose of the petition, dated 08.10.2012, filed by the petitioner, under the Central Sales Tax Act 1956 and Section 55 of the Tamil Nadu General Sales Tax Act, 1959, to revise the assessment order, dated 31.05.2012 and to rectify the error apparent on the face of the order, within a specified period. 3. The learned counsel appearing on behalf of the respondent has no objection for such an order being passed by this Court. 4. In view of the submissions made by the learned counsels appearing on either side, the respondent is directed to dispose of the petition, dated 08.10.2012, filed by the petitioner, under the Central Sales Tax Act 1956 and Section 55 of the Tamil Nadu General Sales Tax Act, 1959, to revise the assessment order, dated 31.05.2012, and to rectify the error apparent on the face of the order, after giving an opportunity of hearing to the petitioner, 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 petition, dated 08.10.2012, to the respondent, along with a copy of this order. However, it is made clear that this Court, by this order, has not expressed any opinion on the merits of the matter. The writ petition is disposed of accordingly. No costs. Consequently, connected Miscellaneous Petition is closed.