IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 18.07.2019 CORAM: THE HON'BLE MR.JUSTICE M.S.RAMESH W.P.Nos.6597 & 6598 of 2011 & M.P.Nos.1, 1, 2 & 2 of 2011 M/s.Visvadaya Fashioners, 19/29, I & II Floor, Nagendra nagar, Velacherry Main Road, Chennai-600 042. .. Petitioner in both WPs Vs. 1.The Commercial Tax Officer, Adyar – II Assessment Circle, Greenways Road, Chennai-600 028. 2.The Commissioner of Commercial Taxes, Ezhilagam, Chepauk, Chennai-600 005. 3.The Secretary to Government, Commercial Taxes, Fort St. George, Chennai-600 009. .. Respondents in both WPs Prayer: Writ petition filed under Article 226 of the Constitution of India praying to issue a writ of Certiorarifed Mandamus, to call for the records of the third respondent and quash the impugned entry of disposable diapers in item No.57 in G.O.Ms.No.133 dated 12.07.2007 as illegal contrary to the provisions of the TNVAT Act and direct the first respondent to pass such other orders or order to assess disposable diapers at 4% in pursuant to the clarification of the second respondent in Lr.No.VAT Cell/1852/2007/VCC No.729 dated 11.06.2007 and render justice. For Petitioner in both WPs : Mr.C.Bakthasiromoni For Respondents in both WPs : Mrs.Dhanamadhri, Government Advocate https://hcservices.ecourts.gov.in/hcservices/ COMMON ORDER Notices under challenge is the one calling for objections of the petitioner pertaining to the difference of rate of tax, at the rate of 12.5% over and above 4%. The scope of the intereference to such a notice is very limited, barring a few exceptions. The grounds raised by the petitioner may not fall under these exceptions. Nevertheless, the petitioner is granted liberty to raise objections to the impugned notices in the interest of justice. 2.In view of the above observation, the petitioner is granted liberty to give objections pursuant to the impugned notice dated 12.07.2007 before the respondents, within a period of fifteen days from the date of receipt of a copy of this order. On such objections being received, the respondents shall extend due opportunity of personal hearing to the petitioner and dispose of the same as expeditiously as possible. 3.These writ petitions are disposed of accordingly. No costs. Consequently, connected miscellaneous petitions are closed. Sd/- Assistant Registrar(CS VI) //True Copy// Sub Assistant Registrar kal To 1.The Commercial Tax Officer, Adyar – II Assessment Circle, Greenways Road, Chennai-600 028. 2.The Commissioner of Commercial Taxes, Ezhilagam, Chepauk, Chennai-600 005. 3.The Secretary to Government, Commercial Taxes, Fort St. George, Chennai-600 009. +1cc to Mr.C.Bakthasiromoni , Advocate SR.No. 61073 +1 cc to spl Government Pleader Sr.No. 62045 W.P.Nos.6597 & 6598 of 2011 & M.P.Nos.1, 1, 2 & 2 of 2011 rsi (CO) A.SK(20/08/2019) https://hcservices.ecourts.gov.in/hcservices/