S.Rajendran v. The Commercial Tax Officer
Case brief
What is this about?
The Court did not entertain the writ petitions due to gross delay but conditionally disposed of them. It directed the assessee to pay 15% of disputed tax within 15 days to obtain a final hearing and redetermination of assessments for 2006-07 to 2010-11.
What did the court decide?
Payment of 15% disputed tax within 15 days required to treat impugned orders as show cause notices and allow re-assessment.
What the court decided
A compact analysis
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 : 10.1.2018
Coram
The Hon'ble Mr.Justice T.S.SIVAGNANAM
Writ Petition Nos.550 to 554 of 2018 & W.M.P.Nos.665 to 679 of 2018
S.Rajendran ...Petitioner
Vs.
The Commercial Tax Officer, Villupuram-I Assessment Circle, Villupuram.
...Respondent
PETITIONS under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari to call for the records on the files of the respondent in its impugned proceedings made respectively in TIN No. 33234681767/2006-07, TIN No.33234681767/2007-08, TIN No. 33234681767/2008-09, TIN No.33234681767/2009-10 and TIN No. 33234681767/2010-11 dated 22.4.2016 and quash the same as illegal and arbitrary.
For Petitioner : Mrs.R.Hemalatha For Respondent : Ms.Dhana Madhri, GA
Issues for consideration
3 issues framed by the court
Whether writ petitions regarding assessment orders without return of objection can be entertained despite gross delay.
Whether the petitioner should be granted an opportunity to place documents with the assessing officer.
Whether a conditional order allowing assessment redetermination upon payment of 15% disputed tax would be appropriate.
Parties & counsel
- petitioner
S.Rajendran
- respondent
The Commercial Tax Officer, Villupuram-I Assessment Circle, Villupuram
Coram
T.S. Sivagnanam
Case details
As recorded by the court registry
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