IN THE HIGH COURT OF JUDICATURE AT MADRAS DATE: 07.04.2011 CORAM THE HONOURABLE MR.JUSTICE M.JAICHANDREN Writ Petition No.8399 of 2011 and M.P.No.1 of 2011 Tvl.Michelin Apollo Tyres Pvt. Ltd., rep. By its Authorised Signatory Mr.Vinod Bidkar, Now known as M/s.Michelin India Tyres Pvt. Ltd., No.1-D, I Cross Street, 2nd main road, Gandhi Nagar, Adayar, Chennai – 20. .. Petitioner. Versus The Assistant Commissioner (CT), Nandanam Assessment Circle, 46, Greenways Road, Chennai – 28. .. Respondent. Prayer: Petition filed seeking for a writ of Certiorari, calling for the records of the respondent in his proceedings in TNGST No.1582104/2006-07 dated 31.01.2011 and quash the same as illegal. For Petitioner : Mr.S.Ramanathan For Respondent : Mr.R.Mahadevan, AGP (T) O R D E R Heard the learned counsel appearing on behalf of the petitioner and the learned Additional Government Pleader (Tax) appearing on behalf of the respondent. 2. The main contention of the learned counsel appearing on behalf of the petitioner is that the impugned assessment order passed by the respondent cannot be sustained in the eye of law, in view of the fact that he had wrongly stated that the petitioner had not been assessed for the assessment years, 2004-05 and 2005-06. Therefore, the additional 10% tax on the turnover of the petitioner for the year, 2006-07 had been levied stating that the petitioner had not filed the returns for the assessment years, 2004-05 and 2005-06. Further, the respondent had also levied surcharge and penalty, contrary to the facts and the relevant provisions of law. In such circumstances, the impugned order of the respondent, dated https://hcservices.ecourts.gov.in/hcservices/ 31.01.2011, is liable to be set aside as the petitioner had, in fact, already submitted the returns and the petitioner had also been assessed for the assessment years, 2004-05 and 2005-06, after verification of the accounts. 3. The learned Additional Government Pleader (Tax) appearing on behalf of the respondent, had submitted that there is a factual error committed by the respondent in stating that the petitioner had not submitted the returns for the assessment years, 2004-05 and 2005-06. However, the respondent had rightly found that the petitioner had not submitted the necessary records, to substantiate the claims made by the petitioner, in respect of the turnover for the assessment year, 2006-07. 4. In such circumstances, this Court finds it appropriate to set aside the impugned order of the respondent, dated 31.01.2011. The petitioner is permitted to submit the relevant records and to raise the necessary objections before the respondent, in respect of the assessment year, 2006-07, within a period of 15 days from the date of receipt of a copy of this order. On the petitioner, producing the relevant records and raising the necessary objections, the respondent shall consider the same and pass appropriate orders thereon, on merits and in accordance with law, within a period of four weeks thereafter. The writ petition is ordered accordingly. No costs. Consequently, connected miscellaneous petition is closed. Sd/ Asst. Registrar /true copy/ Sub Asst.Registrar cse To The Assistant Commissioner (CT), Nandanam Assessment Circle, 46, Greenways Road,Chennai – 28. 1 cc To Mr.S.Ramanathan, Advocate, SR.24680 1 cc To The Special Government Pleader, SR.25268 Writ Petition No.8399 of 2011 and M.P.No.1 of 2011 SK (CO) RH (25.4.11) https://hcservices.ecourts.gov.in/hcservices/