This single judge court dismissed a writ petition under Article 226 seeking a certiorari and quashing of a pending inspection report, holding the challenge premature and ordering proper notice and hearing for any assessment.
The Writ Petition to issue a Writ of Certiorari and quash the Inspection Report was dismissed with no costs.
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 : 17.03.2016
CORAM
THE HONOURABLE MR. JUSTICE M.DURAISWAMY
Writ Petition No.2432 of 2004
TVL. C.T.R. LIFT & 76 Kundrathur High Road, PORUR, CHENNAI. ... Petitioner vs.
THE DEPUTY COMMERCIAL TAX OFFICER GROUP VII, ENFORCEMENT (EAST) CHENNAI. ... Respondent
Writ petition has been filed under Article 226 of the Constitution of India, praying for a Writ of Certiorari to call for the records of the respondent in Form-D1 (Inspection Report) dated 29.01.2004, which is pending on his file and to quash the same.
For Petitioner : Mr.A.Ravichandran
For Respondent : Mr.S.Kanmani Annamalai Additional Government Pleader ORDER
The petitioner has filed the above Writ Petition to issue a Writ of Certiorari to call for the records of the respondent in Form-D1 (Inspection Report) dated 29.01.2004, which is pending on his file and to quash the same.
2. I have heard Mr.A.Ravichandran, learned counsel appearing for the petitioner and Mr.S.Kanmani Annamalai, learned Additional Government Pleader, who has taken notice on behalf of the respondent.
3. Since the petitioner has challenged the proposal itself and no assessment has been made by the respondent till this date, the Writ Petition filed by the petitioner seeking to quash the Inspection Report is at a premature stage. Further in case of any order of assessment being passed by the respondent, the respondent shall issue notice to the petitioner and after giving due opportunity of personal hearing, should pass the order. In these circumstances, I am of the view that the challenge made by the petitioner with regard to the proposal is liable to be rejected.
4. Accordingly, the writ petition is dismissed. No costs.
Sd/-
Assistant Registrar(CS VII)
//True Copy//
Sub Assistant Registrar
mra
To
THE DEPUTY COMMERCIAL TAX OFFICER
GROUP VII, ENFORCEMENT (EAST)
CHENNAI.
+ 1 cc to Special Government Pleader sr.17616
Writ Petition No.2432 of 2004
MG(CO)
Eu 29.03.16
2 issues framed by the court
Whether a writ petition seeking to quash a pending inspection report at a premature stage is maintainable.
Whether the petitioner is entitled to a personal hearing before any assessment order is passed.
1 provisions across 1 enactments
TVL. C.T.R. Lift & 76 Kundrathur High Road, Porur, Chennai
The Deputy Commercial Tax Officer, Group VII, Enforcement (East), Chennai
M. Duraiswamy
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
