IN THE HIGH COURT OF JUDICATURE AT MADRAS DATE: 23.06.2011 CORAM THE HONOURABLE MR.JUSTICE M.JAICHANDREN Writ Petition No.14515 of 2011 and M.P.No.1 of 2011 M/s.Shiv Sakthi Traders, represented by its Proprietor No.23, Ponnappa Chetty Street, Chennai – 600 003. Petitioner Versus The Commercial Tax Officer, Mooremarket (South) Asst. Circle, 191, NSC Bose Road, Chennai – 1. Respondent Prayer: Petition filed seeking for a writ of Certiorarified Mandamus, to call fo rhte proceedings of the respondent in Proc.TIN/33960361131/2008-2009 and quash the impugned order dated 29.04.2011 as passed contrary to the principles of natural justice and further direct the respondent to provide the copies of the details/documents requested by the petitioner in its objections dated 16.11.2010, 03.01.2011 and 12.01.2011 and thereafter proceed to pass an order if need be in accordance with law. For Petitioner : Mr.P.Rajkumar For Respondent : Mr.Kanmani Annamalai Special Government Pleader (Taxes) O R D E R Heard the learned counsel appearing on behalf of the petitioner and the learned Special Government Pleader for Taxes, appearing on behalf of the respondent. 2. The main contention of the learned counsel appearing on behalf of the petitioner is that the impugned order, dated 29.04.2011, had been passed by the respondent without furnishing the details, with regard to the documents relied on by the respondent and without giving an opportunity to the petitioner to raise its objections. He had further submitted that the petitioner had submitted a representation, dated 16.11.2010, to the respondent asking for certain particulars, relating to the dealers, who had https://hcservices.ecourts.gov.in/hcservices/ supplied the goods in question. However, the respondent had passed the impugned without furnishing the details, as required by the petitioner. Therefore, the impugned order of the respondent, dated 29.04.2011, is to be set aside and the respondent may be directed to pass a fresh order, after furnishing the particulars required by the petitioner, which are available with the respondent and after giving an opportunity to the petitioner to raise its objections. 3. The learned Special Government Pleader (Taxes) appearing on behalf of the respondent, has no objection for such an order being passed by this Court. 4. In such circumstances, the impugned order of the respondent, dated 29.04.2011, is set aside. The petitioner is permitted to furnish a fresh list containing the particulars required by the petitioner from the respondent, within ten days from today, i.e., 23.06.2011. On receipt of such request from the petitioner, the respondent shall furnish the details, available with the respondent, to the petitioner, within fifteen days thereafter. On receipt of the particulars from the respondent, it would be open to the petitioner to raise its objections, if any, along with the relevant records. On such objections being raised, the respondent shall consider the same and pass appropriate orders thereon, on merits and in accordance with law, within a period of eight weeks thereafter. The writ petition is ordered accordingly. No costs. Consequently, connected miscellaneous petition is also closed. Sd/ Asst.Registrar //True Copy// Sub.Asst.Registrar cse To The Commercial Tax Officer, Mooremarket (South) Asst. Circle, 191, NSC Bose Road, Chennai – 1. 1 cc to Mr. P.Rajkumar, Advocate, Sr.No.36244 1 cc To Government Pleader, SR.No.36328 Writ Petition No.14515 of 2011 and M.P.No.1 of 2011 ms(co) pmk.27.6.2011 https://hcservices.ecourts.gov.in/hcservices/