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2012 DIGILAW 938 (MAD)

Bhuvaneswari Tex rep. by its Proprietor v. The Assistant Commissioner (CT)

2012-02-22

M.JAICHANDREN

body2012
Judgment :- 1. Heard the learned counsels appearing for both sides. 2. At this stage of the hearing of the writ petition, the learned counsel appearing for the petitioner had submitted that the impugned order, dated 29.7.2011, had been passed by the respondent, since, the dealer could not file the objections to the revised notice, dated 20.7.2011, within the stipulated time. The objections could not be filed by the petitioner, as the Accountant of the petitioner was unwell, at the relevant point of time. Therefore, the learned counsel appearing for the petitioner had prayed that another opportunity may be given to the petitioner to file its objections to the revised notice, dated 20.7.2011, issued by the respondent, along with the relevant records, to substantiate its claim. Thereafter, the respondent may also be directed to consider the objections and the relevant records to be filed by the petitioner and to pass appropriate orders thereon, on merits and in accordance with law, within a specified period. 3. The learned Government Advocate appearing for the respondent has no objection for such an order being passed by this Court. 4. In view of the above, the impugned order of the respondent, dated 29.7.2011, is set aside. The petitioner is permitted to file its objections to the revised notice, dated 20.7.2011, issued by the respondent, along with the relevant records, to substantiate its claim, within a period of two weeks from the date of receipt of a copy of this order. 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 eight weeks thereafter. The writ petition is disposed of accordingly. No costs. Connected M.P.No.1 of 2012 is closed.