IN THE HIGH COURT OF JUDICATURE AT MADRAS DATE: 15-03-2011 CORAM THE HONOURABLE MR.JUSTICE M.JAICHANDREN Writ Petition Nos.4259, 4260 and 4261 of 2011 and M.P.Nos.1, 1 and 1 of 2011 M/s.Sri Venkata Saibaba Oil Company, Represented by its Proprietor, 33/67, Varadhamuthiappan Street, Chennai-600 001. .. Petitioner in all W.P.'s Versus The Assistant Commissioner (CT) Mannadi West Assessment Circle, Wavoo Complex, Chennai-1 .. Respondent in all W.P.'s Prayer in W.P.No.4259 of 2011: Petition filed, seeking for a writ of Certiorari to call for the records of the respondent in TIN No.33671261984/2008-2009 and quash the impugned order dated 24.01.2011 in the absence of an original assessment order under Section 22(2) of the Tamil Nadu Value Added Tax Act, 2006. Prayer in W.P.No.4260 of 2011: Petition filed, seeking for a writ of Certiorari to call for the records of the respondent in TIN No.33671261984/2009-2010 and quash the impugned order dated 24.01.2011 in the absence of an original assessment order under Section 22(2) of the Tamil Nadu Value Added Tax Act, 2006. Prayer in W.P.No.4261 of 2011: Petition filed, seeking for a writ of Certiorari to call for the records of the respondent in TIN No.33671261984/2010-2011 and quash the impugned order dated 24.01.2011 as issued without jurisdiction and authority of law. For Petitioner : Mr.P.Rajkumar (in all W.P.'s) https://hcservices.ecourts.gov.in/hcservices/ For Respondent : Mr.K.Radhakrishnan (in all W.P.'s) Government Advocate (Taxes) C O M M O N O R D E R The main contention of the learned counsel appearing on behalf of the petitioner is that the impugned orders, dated 24.01.2011, had been passed by the respondent, without passing the original assessment order, under Section 22 (2) of the Tamil Nadu Value Added Tax Act, 2006, based on the returns filed by the petitioner, for the assessment years concerned. The learned counsel appearing on behalf of the petitioner had also submitted that it would not be open to the respondent to pass the impugned orders, in the absence of the assessment order having been passed, under Section 22(2) of the Act, as held by this Court, in W.P.Nos. 952 to 954, 10781 to 10787, 15233 and 15234 and 23461 to 23475 of 2008. 2.The learned counsel appearing on behalf of the respondent had submitted that the impugned order had been passed, under Section 12 (1)(C) of the Tamil Nadu Value Added Tax, 2006, and not under Section 22(2), based on the returns filed by the petitioner. 3.In view of the submissions made by the learned counsel appearing on behalf of the petitioner, this Court finds it appropriate to set aside the impugned orders, dated 24.01.2011, passed by the respondent, as it had been passed,without an order having been passed, under Section 22(2) of the Tamil Nadu Value Added Tax Act, 2006. In view of the earlier orders passed by this Court, such a course is not open to the respondent. However, it is made clear that it would be open to the respondent to pass original assessment orders, under Section 22(2)of the Tamil Nadu Value Added Tax Act, 2006, if he finds it fit to do so. These Writ Petitions are ordered accordingly. No costs. Consequently, connected Miscellaneous Petitions are closed. Sd/ Asst.Registrar /true copy/ Sub Asst.Registrar arr https://hcservices.ecourts.gov.in/hcservices/ To The Assistant Commissioner (CT) Mannadi West Assessment Circle, Wavoo Complex, Chennai-1 1 cc To Mr.P.Rajkumar, Advocate, SR.18384 1 cc To The Special Government Pleader (Taxes), SR.18746 Writ Petition Nos.4259, 4260 and 4261 of 2011 RS(CO) sra 3/5/2011 https://hcservices.ecourts.gov.in/hcservices/