1 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 26.07.2011 CORAM: THE HONOURABLE MR.JUSTICE R.SUDHAKAR W.P(MD)No.8294 of 2011 M/s. Geetha Krishna Spinning Mills(P) Ltd., represented by its Director V.S.Ram Mohan Raja, Post Box No.76, Madurai Road, Rajapalayam-626 117, Virudhunagar District. .. Petitioner Vs. The Assistant Commissioner-II, Commercial Taxes Department, Rajapalayam-626 117, Virudhunagar District. .. Respondent PRAYER: Writ Petition is filed under Article 226 of the Constitution of India, to issue a Writ of Certiorarified Mandamus, to call for the records of the case on the file of the respondent in proceedings dated 02.09.2010 in TNGST No.6061014/2004-2005 and quash the same and consequently directing the respondent to pass fresh rectified assessment order after considering the representation of the petitioner. For Petitioner : Mr.R.Janarthanan For Respondent : Mr.Tr.Janarthanam Additional Government Pleader. ORDER This Writ Petition has been filed by the petitioner for a Writ of Certiorarified Mandamus, to call for the records of the case on the files of the respondent in proceedings dated 02.09.2010 in TNGST No.6061014/2004-2005 and quash the same and consequently directing the respondent to pass fresh rectified assessment order after considering the representation of the petitioner. 2. Heard Mr.R.Janarthanan, learned counsel for the petitioner, Mr.TR.Janarthanam, learned Additional Government Pleader, who takes notice for the respondent. 3. By consent, the writ petition itself is taken up for final disposal. 4. The writ petition has been filed challenging the order passed by the authority rejecting the rectification application. The plea made by the petitioner is that there is a violation of principles of natural justice. 5. The learned Additional Government Pleader states that there is a provision under the statute where such orders can be challenged before the Special Committee in terms of Section 16(D) of Tamil Nadu https://hcservices.ecourts.gov.in/hcservices/ 2 General Sales Tax Act. The petitioner can very well pursue the said remedy and this Court is not inclined to entertain the writ petition for the above said reason. 6. In view of the above, the writ petition is dismissed. No costs. However, the petitioner is given liberty to pursue his remedy under the statute as may be applicable. Sd/- Assistant Registrar(P&A) /TRUE COPY/ Sub Assistant Registrar To The Assistant Commissioner-II, Commercial Taxes Department, Rajapalayam-626 117, Virudhunagar District. +1cc to The Special Govt.Pleader SR.No.24992 +1cc to Mr.R.Janarthanan, Advocate SR.No.24587 W.P(MD)No.8294 of 2011 26.07.2011 ssl PA/08.08.2011/2P/4C https://hcservices.ecourts.gov.in/hcservices/