Tvl. Digital Power System vs The Commercial Tax Officer

M. Jaichandren, J.—Mr. R. Mahadevan, learned Additional Government Pleader, takes notice for the respondent.

With the consent of the learned Counsels appearing on either side, the writ petition is taken up for final disposal.

It is submitted by the learned Counsel appearing for the petitioner that the respondent had passed an ex-parte order, dated 29.10.2004, taking

the taxable turn over for the year 2002-03, under the Central Sales Tax Act, 1959, at Rs. 5,05,000/-. Therefore, the petitioner had made an

application u/s 14(1) of the Tamil Nadu General Sales Tax Act, 1959, on 22.12.2004, requesting for re-assessment of the order passed by the

respondent. However, the respondent by his proceedings in No. CST. No. 60631/2002-03, dated 01.02.2005, had stated as follows:

Please note that there is no case for re-assessment in respect of the assessment under the CST Act for the year 2002-03 requested in the petition

cited falling under the provisions of Section 14 of the TNGST Act. Your petition is therefore rejected as not entertainable.

The Learned Counsel appearing for the petitioner had submitted that the respondent had passed the above order, without giving any reasons

and such a non-speaking order is unsustainable in law.

The learned Counsel appearing on behalf of the respondent does not refute the claims made on behalf of the petitioner.

In such circumstances, the proceedings of the respondent in CST. No. 60631/2003-03, dated 01.02.2005, is set aside and the respondent is

directed to consider the representation of the petitioner, dated 22.12.2004, submitted u/s 14(1) of the Tamil Nadu General Sales Tax Act, 1959

and pass appropriate orders thereon, on merits and in accordance with law, within a period of four weeks from the date of receipt of a copy of this

order.

The writ petition is allowed. No costs. Consequently, connected M.P. No. 1 of 2007 is closed.