IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 7.3.2011 CORAM THE HON'BLE MR.JUSTICE M.JAICHANDREN WRIT PETITION NO.469 OF 2011 KANDASAMY SPINNING MILLS (P) [ PETITIONER ] LTD. REP. BY ITS MANAGING DIRECTOR N.SENDAMARAAI Vs THE ASSISTANT COMMISSIONER (CT) CHITHODE CIRCLE, ERODE. [ RESPONDENT ] Writ Petition filed under Article 226 of the Constitution of India praying for a writ of Certiorari to call for the records on the files of the respondent herein in his Ref.3767/92/A3 dated 23.12.2010 and to quash the same. For petitioner : Mr.N.Inbarajan For respondents : Mr.R.Mahadevan Additional Government Pleader (Taxes) O R D E R The main contention of the learned counsel appearing for the petitioner is that the necessary particulars as to how the penal interest, under Section 24(3) of the Tamil Nadu General Sales Tax, Act, 1959, had been calculated in the impugned notice of the respondent, dated 23.12.2010. Therefore, he had prayed that the impugned notice, dated 23.12.2010, may be set aside, leaving it open to the respondent to issue a fresh notice, giving all the necessary particulars to enable the petitioner to raise his objections, if any. 2. The learned Additional Government Pleader appearing for the respondent has no objection for such an order being passed by this Court. 3. Hence, the impugned notice of the respondent, dated 23.12.2010, is set aside, leaving it open to the respondent to issue a fresh notice to the petitioner giving all the necessary particulars as to how the interest had been calculated for the various assessment years, as per Section 24(3) of the Tamil Nadu General Sales Tax Act, 1959. Thereafter, the petitioner may raise its objections, if any, with regard to the notice to be issued by the respondent. If https://hcservices.ecourts.gov.in/hcservices/ objections are raised by the petitioner, the same shall be considered and appropriate orders may be passed by the respondent, as per law. The writ petition stands allowed accordingly. No costs. Connected M.P.No.1 of 2011 is closed. Sd/ Asst.Registrar /true copy/ Sub Asst.Registrar To: THE ASSISTANT COMMISSIONER (CT) CHITHODE CIRCLE, ERODE. 1 cc To Mr.N.Inbarajan, Advocate, SR.16580. 1 cc To The Special Government Pleader (Taxes), SR.16580. Writ Petition No.469 of 2011 NSM(CO) RVL 22.03.2011 https://hcservices.ecourts.gov.in/hcservices/