Tvl. Sri Vigneswara Paints vs The Commercial Tax Officer

M. Jaichandren, J.—Mr. Kanmani Annamalai, learned Government Advocate takes notice for the Respondent.

The main contention of the learned Counsel appearing on behalf of the Petitioner is that the impugned assessment order had been passed by the Respondent, without giving an opportunity to the Petitioner to produce all the relevant records. Therefore, he had prayed that the impugned order of the Respondent, dated 4.3.2011, may be set aside and the Respondent may be directed to pass an order, afresh, after giving an opportunity to the Petitioner to produce all the relevant records.

The learned Counsel appearing on behalf of the Respondent has no objection for such an order being passed by this Court.

In such circumstances, the impugned order of the Respondent, dated 4.3.2011, is set aside. However, the Respondent may issue a pre-assessment notice to the Petitioner, within ten days 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 documents, within a period of two weeks thereafter. On receipt of the objections and the relevant documents, as may be furnished by the Petitioner, the Respondent shall consider the same and pass appropriate orders thereon, on merits and in accordance with law, as expeditiously as possible.

The writ petition is ordered accordingly. No costs. Consequently, connected miscellaneous petition is closed.