IN THE HIGH COURT OF JUDICATURE AT MADRAS DATE: 18.03.2011 CORAM THE HONOURABLE MR.JUSTICE M.JAICHANDREN Writ Petition No.17046 of 2006 M/s.Essay Exports, B-17, Sidco Industrial Estate, MMDA Colony, Chennai – 106. Rep. By its Proprietrix .. Petitioner. Versus The Commercial Tax Officer, Vadapalani II Assessment Circle, Chennai .. Respondent. Prayer: Petition filed seeking for a writ of Certiorari, to call for the records of the respondent in TNGST 1481882/2003-04, quash the impugned order dated 31.01.2006. For Petitioner : Mr.MD.Ghafoorur Rahman For Respondent : Mr.K.Radhakrishnan Government Advocate (Tax) O R D E R Heard the learned counsel appearing for the petitioner and the learned Government Advocate (Tax) appearing for the respondent. 2. At this stage of the hearing of the writ petition, the main contention of the learned counsel appearing on behalf of the petitioner is that penalty has been levied, separately, in the impugned order, dated 31.01.2006, contrary to the decision of this Court, reported in The Deputy Commissioner (C.T.), Coimbatore vs. V.S.R. Ramaswami Chettiar and Bros. (1976 Sales Tax Cases Vol.38 382). Therefore, the impugned order of the respondent, dated 31.01.2006, is liable to be set aside. 3. The learned Government Advocate (Tax), appearing on behalf of the respondent, had not refuted the said submission made by the learned counsel appearing on behalf of the petitioner. https://hcservices.ecourts.gov.in/hcservices/ 4. In such circumstances, the impugned order of the respondent, dated 31.01.2006, is set aside. Accordingly, the writ petition stands allowed. No costs. Sd/- Asst.Registrar. /true copy/ Sub Asst.Registrar. cse To The Commercial Tax Officer, Vadapalani II Assessment Circle, Chennai 1 cc to Spl. Government Pleader, (Taxes), Sr. 20016 Writ Petition No.17046 of 2006 GR (CO) kk 21/4 https://hcservices.ecourts.gov.in/hcservices/