S.Thajudeen, v. Assistant Commissioner (Ct)
Case brief
What is this about?
The High Court dismissed a writ petition seeking to quash an assessment order. The court held that the petitioner could not canvass the order's correctness without first addressing the notice of proposal by filing an appeal before the First Appellate Authority.
What did the court decide?
Writ petition disposed of with liberty to file an appeal before the Appellate Authority within two weeks.
What the court decided
IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 25.04.2017 CORAM
THE HONOURABLE Mr. JUSTICE K. RAVICHANDRABAABU
S. Thajudeen,
Thaj Cut Piece Centre, No.8/2A, Kannappa Layout, Villupuram - 605 602,
Villupuram District. ...Petitioner
Versus
Assistant Commissioner (CT), Villupuram II Circle, Villlupuram,
Villupuram District. ...Respondent
Prayer :
Writ Petition filed under Article 226 of the Constitution of India, seeking for issuance of a Writ of Certiorari to call for the records on the file of the Respondent in its impugned proceedings made in TIN No. 33614702025/2014-15 dated 15.07.2015 quash the same.
For Petitioner : Mrs. R. Hemalatha
For Respondent : Mr. K. Venkatesh, Government Advocate
Issues for consideration
1 issue framed by the court
Whether the High Court should entertain a writ petition under Article 226 for quashing an assessment order when the petitioner has not filed a reply to the notice of proposal.
Parties & counsel
- petitioner
S. Thajudeen
- respondent
Assistant Commissioner (CT), Villupuram II Circle
Coram
K. RAVICHANDRABAABU
Case details
As recorded by the court registry
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