IN THE HIGH COURT OF JUDICATURE AT MADRAS DATE: 23.06.2011 CORAM THE HONOURABLE MR. JUSTICE M.JAICHANDREN Writ Petition No.13301 of 2011 and M.P.No.1 of 2011 M/s.Deccan Designs (India) Pvt. Ltd., No.4, 7th Avenue, Harrington Road, Chetput, Chennai – 600 031. ... Petitioner vs. 1.The Special Committee under Section 16-D of the TNGST Act, 1959, Secretariat, Chennai. 2.The Assistant Commissioner (CT), Valluvarkottam Assessment Circle, Chennai. ... Respondents Prayer: Petition filed under Article 226 of the Constitution of India seeking for a writ of Certiorarified Mandamus, calling for the records of the first respondent in its proceedings in SCP NO.78 of 2011, Ref. No.M1/16251/2008 and quash the order dated 10.03.2011 made therein and further direct the second respondent to consider the export documents filed by the petitioner on 21.01.2008 in support of its claim of exemption under Section 5(1) of the Central Sales Tax Act, 1956. relating to the assessment Year CST 2002-03. For petitioner : Mr.B.Raveendran For Respondents : Mr.Kanmani Annamalai, Special Government Pleader (T) ORDER Heard the learned counsel appearing on behalf of the petitioner and the learned Special Government Pleader for Taxes, appearing on behalf of the respondents. 2. The main contention of the learned counsel appearing on behalf of the petitioner is that in the impugned order of the first respondent, dated 10.03.2011, it has been mentioned that the petitioner can file the declaration forms before the Assessing https://hcservices.ecourts.gov.in/hcservices/ Officer, based on which the Assessing Officer could pass an appropriate order of assessment. In fact, the petitioner had already submitted the declaration forms before the Assessing Officer and it is only the export documents which had not been filed by the petitioner. Therefore, the second respondent may be directed to consider the export documents to be filed by the petitioner before passing an order of assessment for the assessment year, CST 2002-03. 3. The learned Special Government Pleader for Taxes appearing on behalf of the respondents, has no objection for this Court passing such an order. 4. In such circumstances, the petitioner is permitted to file the relevant documents relating to the assessment year, CST 2002-03, before the second respondent, within a period of fifteen days from the date of receipt of a copy of this order. On receipt of the export documents to be filed by the petitioner, the second respondent shall consider the same and pass an assessment order relating to the assessment year, CST 2002-03, on merits and in accordance with law, as expeditiously as possible. Accordingly, the writ petition is disposed of. No cost. Consequently, connected miscellaneous petition is closed. Sd/ Asst.Registrar //True Copy// Sub.Asst.Registrar cse To 1.The Special Committee under Section 16-D of the TNGST Act, 1959, Secretariat, Chennai. 2.The Assistant Commissioner (CT), Valluvarkottam Assessment Circle, Chennai. 1 cc to Mr.B.Raveendran , Advocate, Sr.No.36285 1 cc To Special Government Pleader,(Taxes) SR.No.36334 W.P.No.13301 of 2011 and M.P.No.1 of 2011 bvr(co) pmk.27.6.2011 https://hcservices.ecourts.gov.in/hcservices/