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2012 DIGILAW 756 (MAD)

Kromatics and Insulations Pvt. Ltd. v. The Assistant Commissioner (CT), Koyambedu Assessment Circle

2012-02-13

M.JAICHANDREN

body2012
Judgment :- 1. This writ petition has been filed praying that this Court may be pleased to call for the records relating to the proceedings of the respondent dated 30.11.2011, and quash the same. 2. The main contention of the learned counsel for the petitioner is that the impugned order has been passed by the respondent without issuing a notice to the petitioner and without giving an opportunity of hearing to the petitioner. Therefore, the impugned order is liable to be set aside. He further submitted that it would suffice if this Court is pleased to set aside the impugned order passed by the respondent, on 30.11.2011 and, if the respondent is directed to pass appropriate orders, on the claim made by the petitioner, after giving an opportunity of hearing to the petitioner. 3. The learned counsel appearing for the respondent had submitted, on instructions, that the impugned order was passed by the respondent as the petitioner had not filed the necessary documents in support of its claim for exemption. 4. In view of the submissions made by the learned counsels appearing on behalf of the parties concerned, the impugned order of the respondent, dated 30.11.2011, is set aside. It would be open to the respondent to issue a fresh notice to the petitioner, permitting the petitioner to file its 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 petitioner shall file its objections, along with the relevant records, within a period of two weeks thereafter. On receipt of the objections to be filed by the petitioner, 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 Petition is ordered accordingly. Consequently, connected miscellaneous petition is closed. No costs.