IN THE HIGH COURT OF JUDICATURE AT MADRAS DATE: 09-02-2011 CORAM THE HONOURABLE MR.JUSTICE M.JAICHANDREN Writ Petition Nos.3069 and 3070 of 2011 and M.P.Nos.1 + 1 of 2011 Haji Sattar and Sons represented by its Partner Shri Siraj Ashraf Sharif No.81/1, Acharappan Street, Chennai-600 001. .. Petitioner in both the writ petitions. Versus The Assistant Commissioner, (Commercial Tax), Mannady West Assessment Circle, Chennai-600 001. .. Respondent in both the writ petitions. Prayer in W.P.No.3069 of 2011: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, calling for the records of the respondent in respect of Notice TIN No.33611260271/08-09, dated 4.1.2011 and quash the same. Prayer in W.P.No.3070 of 2011: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, calling for the records of the respondent in respect of Notice TIN No.33611260271/09-10, dated 19.1.2011 and quash the same. For Petitioner : Mr.B.Kumar, Senior Advocate for Mr.B.Satish Sundar For Respondent : Mr.R.Mahadevan (AGP) (Taxes) COMMON ORDER 1. Heard the learned counsel appearing for the petitioner and the learned Additional Government Pleader appearing for the respondent. https://hcservices.ecourts.gov.in/hcservices/ 2. The main contention of the learned counsel for the petitioner is that the goods in question, imported by the petitioner, are exempted from the payment of purchase tax, under Schedule IV, Item 68, of the Tamil Nadu Value Added Tax Act, 2006. However, the respondent had issued the impugned notices proposing to assess tax on the turnover, at the rate of 4%, under sub Section (1)(c) of Section 12 of Tamil Nadu Value Added Tax Act, 2006. 3. At this stage of the hearing of the writ petition, the learned counsel appearing on behalf of the respondent had submitted that, by way of the impugned notices, the respondent had only proposed to assess tax on the turnover at the rate of 4%, under sub Section (1)(c) of Section 12 of Tamil Nadu Value Added Tax Act, 2006. As such, it is open to the petitioner to raise all the grounds available to it, as per law. On such objections being raised, the respondent would consider the same and pass appropriate orders thereon, on merits and in accordance with law. He had also submitted that final orders would be passed only after considering the objections raised by the petitioner, pursuant to the impugned notices issued to the petitioner. Further, the recovery of the proposed amount of tax would not be made before final orders are passed. 4. In view of the submissions made by the learned counsel appearing on behalf of the petitioner, as well as the respondent, the petitioner is permitted to raise its objections to the proposal made in the impugned notices issued by the respondent, within fifteen days from the date of receipt of a copy of this order. On such submission of the objections, by the petitioner, the respondent shall consider the same and pass appropriate orders thereon, on merits and in accordance with law, after giving an opportunity of personal hearing to the representative of the petitioner. The writ petitions are ordered accordingly. No costs. Consequently, connected miscellaneous petition is closed. Sd/- Asst.Registrar. /true copy/ Sub Asst.Registrar. csh https://hcservices.ecourts.gov.in/hcservices/ To The Assistant Commissioner, (Commercial Tax), Mannady West Assessment Circle, Chennai-600 001. 1 cc to Spl. Government Pleader, Sr. 9950 Writ Petition No.3069, 3070 of 2011 NM (CO) kk 15/2 https://hcservices.ecourts.gov.in/hcservices/