IN THE HIGH COURT OF JUDICATURE AT MADRAS DATE: 07-02-2011 CORAM THE HONOURABLE MR.JUSTICE M.JAICHANDREN Writ Petition No.1556 of 2011 and M.P.No.1 of 2011 M/s.Mangal Tirth Estates Limited represented by its Director, No.769, Anna Salai, Chennai-600 002. .. Petitioner. Versus The Assistant Commissioner (CT), Anna Salai III Asst. Circle, Chennai-600 006. .. Respondent. Prayer: Petition filed seeking for a Writ of Certiorari, to call for the impugned proceedings of the respondent in CST:33765/2003-2004, dated 21.12.2010 and quash the same as passed contrary to the law laid down by the Full Bench of the Madras High Court in the judgment reported in 148 STC 256, in the case of State of Tamil Nadu Vs. Nu- Tread Tyres. For Petitioner : Mr.P.Rajkumar For Respondents : Mr.R.Mahadevan (AGP) (Taxes) O R D E R 1. Heard the learned counsel appearing for the petitioner and the learned Additional Government Pleader appearing for the respondents. 2. In view of the submissions made by the learned counsel appearing on behalf of the petitioner, as well as the respondents and in view of the decision of this Court, dated 7.10.2008, made in W.P.Nos.24506 of 2008 and the order, dated 5.11.2008, made in W.P.Nos.26265 and 26266 of 2008, the impugned proceeding of the respondent, dated 21.12.2010, is set aside and the matter is remitted back to the respondent to pass orders, afresh, on merits and in accordance with law, in view of the decision of the Full Bench of https://hcservices.ecourts.gov.in/hcservices/ this Court in State of Tamil Nadu V. Nu-Tread Tyres [2006 (148) STC 256 (Mad) (FB)], with regard to the aspect of 'mens rea' and other related aspects dealt with in the order of the Full Bench. The respondents shall pass appropriate orders, as expeditiously as possible, after giving an opportunity to the petitioner to raise its objections and by providing an opportunity of hearing. The writ petition is ordered accordingly. No costs. Consequently, connected miscellaneous petition is closed. Sd/ Asst.Registrar /true copy/ Sub Asst.Registrar csh To The Assistant Commissioner (CT), Anna Salai III Asst. Circle, Chennai-600 006. + 1 cc to P. Rajkumar, Advocate SR. Writ Petition No.1556 of 2011 MRD(CO) Eu 7.3.11 https://hcservices.ecourts.gov.in/hcservices/