1 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 23.06.2011 CORAM: THE HONOURABLE MR.JUSTICE B.RAJENDRAN Writ Petition (MD)No.1360 of 2011 Tvl.Balaji Steels, rep.by Partner: K.Sermapandiyan, 2/143-A, Rice Mill Road, Vandiyur, Madurai-20. ..Petitioner Vs. The Commercial Tax Officer, Tallakulam Assessment Circle, Madurai. ..Respondent Prayer: Writ Petition is filed under Article 226 of the Constitution of India praying for the issuance of a Writ of Mandamus, directing the respondent to consider and pass orders in the petitioner's application dated 27.11.2006, filed under Section 14 of the Tamil Nadu General Sales Tax Act, 1959 praying for a fresh order of assessment for the year 2004-2005 (TNGST). For Petitioner : Mr.A.Chandrasekaran For Respondent : Mr.T.R.Janarthanam, Additional Government Pleader ORDER The writ petition has been filed only for a limited prayer to consider and pass orders in the application, dated 27.11.2006 filed under Section 14 of the TNGST Act praying for passing of fresh assessment order for the year 2004-2005. 2.The main grievance of the petitioner is that for the assessment year 2004-2005 orders have been passed but the vital factor that he is not eligible to pay particular tax has not been considered. Earlier, he filed an application under Section 16-D of the TNGST Act. In view of the pendency of the said application, even though he has made an application to consider his representation by invoking Section 14 has not been considered. Now that the 16-D application has been rejected by the authority concerned on 16.03.2011. It is still open for the petitioner to seek remedy before this Court for direction to consider the representation for invoking Section 14. Hence, the present writ petition. 3.Learned Special Government Pleader, on notice, categorically stated that the very application seeking to invoke Section 14 itself is not maintainable on the ground that for invoking Section 14, the petitioner should have filed a revised return. But https://hcservices.ecourts.gov.in/hcservices/ 2 without filing revised return, he has only filed an application but merely the application, even though it is filed within one month cannot be entertained, according to them. Furthermore, they did not consider this application, since at that point of time, application under Section 16-D is also pending and he cannot invoke both the applications simultaneously. 4.Heard the submissions made by the learned counsel on either side. 5.The request made by the petitioner is that only to consider his application, dated 27.11.2006 by invoking Section 14. Section 14 is a provision permitting the assessee to seek reassessment. The contention of the petitioner is that his original return was a correct one when he is entitled to certain relief, he is entitled to bring to the notice of the respondent for reassessment. He is only invoking that provision and in fact, he has not filed a revised return because, he is still claiming his case only on the old return, but wants to consider this application for including reassessment. Whereas, learned Special Government Pleader specifically would contend that he is invoking both 16-D as well as 14 and after the dismissal of the 16-D application, it is not open for him to ask relief under Section 14. Further more, without revised return being filed, the petitioner cannot invoke Section 14. But the fact remains that the limited prayer of the petitioner made in his application could be considered by the respondent. The respondent is at liberty to consider whether he is eligible, whether the petition could be entertained and whether Section 14 would be applicable to him. 6.Taking into consideration the limited request, the respondent will consider the claim of the petitioner made in the application and pass orders in accordance with law within a period of four weeks from the date of receipt of a copy of this order. 7.With the above direction, the writ petition is disposed of. No costs. Sd/- Assistant Registrar (Crl.Side) /True Copy/ Sub Assistant Registrar To The Commercial Tax Officer, Tallakulam Assessment Circle, Madurai. +1cc to Mr.A.Chandrasekaran, Advocate Sr.No.19736 +1cc to The Special Government Pleader, SR.No.20044 sms akm/5.7.11 /2p-4c/ Writ Petition (MD)No.1360 of 2011 23.06.2011 https://hcservices.ecourts.gov.in/hcservices/