Allowed

S.Venkatakrishnan, v. the Commercial Tax Officer

Madras HC3 Mar 2017WP(MD)/3559/2017

Case brief

AI extract

What is this about?

In this writ petition under Article 226, the court set aside an impugned tax assessment order dated 24.11.2016 which was passed against a deceased person. The matter was remitted to the authority to pass fresh orders after issuing proper notice to the petitioner.

What did the court decide?

The impugned assessment order dated 24.11.2016 is set aside and the matter is remitted to the authority to pass fresh orders.

S.Venkatakrishnan, Vs the Commercial… — Constitutional and Fundamental Rights | Madras HC (2017)

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BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT

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DATED : 03.03.2017

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CORAM :

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THE HONOURABLE MR.JUSTICE S.VAIDYANATHAN

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W.P(MD)No.3559 of 2017 and W.M.P(MD)No.2865 of 2017

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S.Venkatakrishnan ... Petitioner

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vs.

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The Commercial Tax Officer, Nagercoil Tower Junction Assessment Circle, Meads Street, Nagercoil – 629 001. Kanyakumari District. ... Respondent

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Petition filed under Article 226 of the Constitution of India, praying for the issuance of a Writ of Certiorarified Mandamus, to call for the records on the file of the respondent herein in CST/509470/2012-2013 dated 24.11.2016 and quash the same and consequently direct the respondent to consider the representation of the petitioner, dated 20.12.2016 together with the Form-C Declarations and other documents submitted, follow the provisions of the section 26 of the Act and issue notice to the petitioners and after granting to the petitioners an opportunity to submit reply and an opportunity of personal hearing, pass order according to law, within such time as may be directed by the Honourable Court.

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For Petitioner : Mr.M.Azeem For Respondent : Mr.R.Karthikeyan Additional Government Pleader

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ORDER

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Challenging the assessment order, this Writ Petition has been filed, to quash the same.

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2.Admittedly, against the deceased person, the impugned order dated 24.11.2016 has been passed and the person died on 06.07.2014 and the petitioner has produced the Death Certificate dated https://hcservices.ecourts.gov.in/hcservices/ 17.07.2014 issued by the Department of Municipal Administration & Water Supply.

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3.In view of the same, the impugned order dated 24.11.2016 is set aside and the matter is remitted to the authority to pass fresh orders in accordance with the provisions of TN VAT Act, after issuing notice to the person concerned.

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Accordingly, this Writ Petition is allowed to the extent indicated above. No costs. Consequently, W.M.P(MD)No.2865 of 2017 is closed.

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Sd/-

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Assistant Registrar(AS)

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/True copy/

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Sub Assistant Registrar

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The Commercial Tax Officer, Nagercoil Tower Juncation Assessment Circle, Meads Street, Nagercoil – 629 001. Kanyakumari District.

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+1 cc to The Special Government Pleader in SR.No. 12317 +1 cc to M/s.M.Azeem, Advocate in SR.No. 12395

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nbi

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CSL/SKN-RSK/20.03.2017 : 2P/4C

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W.P(MD)No.3559 of 2017 03.03.2017

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https://hcservices.ecourts.gov.in/hcservices/

S.Venkatakrishnan, v. the Commercial Tax Officer

Case brief

What is this about?

What did the court decide?

S.Venkatakrishnan, v. the Commercial Tax Officer

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

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