High Court of Madras quashed non-speaking orders passed by the Assistant Commissioner(CT) without recording reasons. The writ petitions were allowed, and matters remanded for fresh consideration after a personal hearing.
Impugned orders set aside. Matters remanded to respondent for fresh consideration after personal hearing.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 11.03.2016
CORAM
THE HONOURABLE Mr. JUSTICE M.DURAISWAMY
W.P.Nos.1180 to 1186 of 2016 and W.M.P.Nos.913 to 919 of 2016
Hotel Riga Residency Rep. by its Director S.Eric Stephen 2, Appleby Road Wellington Coonoor-643 232.... Petitioner in all the Cases Vs
The Assistant Commissioner(CT) Coonoor-643 232. [Respondent] Writ Petitions filed under Article 226 of the Constitution of India to issue a Writ of Certiorari, calling for the records on the files of the respondent herein in TNLH No.03227/ 2007-08, 2008-09, 2009-10, 2010-2011, 2011-2012, 2012-2013 and to 2013-14 dated 13.08.2015 respectively and quash the same.
For Petitioner : Mr.Mahesh for Mr.N.Inbarajan For Respondent : Mr.S.Kanmani Annamalai, AGP (T)
C O M M O N O R D E R
The petitioner has filed the above writ petitions to issue a Writs of Certiorari, to call for the records on the file of the respondent in TNLH No.03227/ 2007-08 to 2013-14 respectively dated 13.08.2015 and to quash the same.
With these observations, the writ petitions are disposed of. No costs. Connected miscellaneous petitions are closed.
Sd/-
Asst.Registrar (CO)
/true copy/
Sub Asst. Registrar
rg
To
The Assistant Commissioner(CT)
Coonoor-643 232.
1 cc to Mr.N. Inbarajan, Advocate, Sr. 15952
2 ccs to Special Government Pleader (Taes), Sr. 8703 and 15978
W.P.Nos.1180 to 1186 of 2016
BVR (CO)
kk 21/3
2 issues framed by the court
Whether the respondent, a quasi-judicial authority, acted illegally by passing non-speaking orders without recording reasons or considering the petitioner's objections?
Whether impugned orders passed in Taxation Notice No. 03227 for assessment years 2007-08 to 2013-14 be set aside due to lack of reasoning?
1 provisions across 1 enactments
Hotel Riga Residency
Assistant Commissioner(CT) Coonoor
M. Duraismamy
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
