IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 28.3.2011 CORAM THE HON'BLE MR.JUSTICE M.JAICHANDREN Writ Petition Nos.882 and 7238 of 2011 W.P.No.882 of 2011: 1 C.VENKATACHALAM [ PETITIONER ] Vs 1 THE ASSISTANT COMMISSIONER (CT) (FAC) SURAMANGALAM ASSESSMENT CIRCLE SALEM. [ RESPONDENT ] Writ Petition filed under Article 226 of the Constitution of India praying for a writ of Certiorari calling for the records of the respondent in Form I Section 8 Distraint order in Na.Ka.2235/06 A3 dated 21.12.2010 and quash the same. W.P.No.7238 of 2011: 1 M/S.BALAVENKATESWARA SAGO [ PETITIONER ] FACTORY REP.BY ITS PROP.MR.C.VENKATACHALAM Vs 1 THE COMMERCIAL TAX OFFICER [ RESPONDENT ] SURAMANGALAM ASSESSMENT CIRCLE SALEM. Writ Petition filed under Article 226 of the Constitution of India praying for a writ of Certiorari calling for the records of the respondent in his proceedings in CST No.409070/91-92 dated 15.07.2005 and quash the same as illegal and to pass such further or other orders. For petitioners : Mr.S.Ramanathan For respondents : Mr.R.Mahadevan Additional Government Pleader (Taxes) https://hcservices.ecourts.gov.in/hcservices/ C O M M O N O R D E R Both the writ petitions have been filed challenging the impugned assessment orders passed by the respondents, under the provisions of the Central Sales Tax Act, 1956. 2. At this stage of the hearing of the writ petitions, the learned counsel appearing for the petitioners had submitted that it would suffice, if the petitioners are granted fifteen days time to submit all the necessary documents to substantiate their claims, in respect of the assessment years for which the assessments had been made by the respondent, under the provisions of the Central Sales Tax Act, 1956. He had also submitted that the petitioners would not seek for further time to produce the necessary documents. 3. The learned Additional Government Pleader (Taxes), appearing for the respondents, had not objected to such an order being passed by this Court granting time to the petitioners to submit all the necessary documents to substantiate their claims. 4. In such circumstances, the impugned orders of the respondents are set aside and the petiioners are granted fifteen days time from the date of receipt of a copy of this order to produce all the necessary documents, to substantiate their claims, to the respondents, in respect of the demand of tax under the relevant provisions of the Central Sales Tax Act, 1956. On such production of the documents by the petitioners, the respondents shall consider the same and pass appropriate orders thereon, on merits and in accordance with law, within a period of four weeks thereafter. The writ petitions are ordered accordingly. No costs. Connected M.P.Nos.1,1 and 2 of 2011 are closed. Sd/ Asst.Registrar /true copy/ Sub Asst.Registrar lan To 1 THE ASSISTANT COMMISSIONER (CT) (FAC) SURAMANGALAM ASSESSMENT CIRCLE SALEM. https://hcservices.ecourts.gov.in/hcservices/ 2 THE COMMERCIAL TAX OFFICER SURAMANGALAM ASSESSMENT CIRCLE SALEM. 1 cc To The Government Pleader, TaxesSR.22039 Writ Petition Nos.882 and 7238 of 2011 NG(CO) PMK.30.3.2011 https://hcservices.ecourts.gov.in/hcservices/