IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 20.6.2011 CORAM THE HON'BLE MR.JUSTICE M.JAICHANDREN Writ Petition No.2431, 2432, 2433,2434 and 2435 of 2008 KALYAN PETRO PRODUCTS PVT.,LTD [PETITIONER in WP.2431/08 REP.BY ITS MANAGING DIRECOR K. PADMA and WP.2432 of 2008] YESES INTERNATIONAL LTD REP. BY ITS MANAGING DIRECTOR S. SHANMUGAM [PETITIONER in WP.2433/08 and WP.2434 of 2008] KARTHIK PETROLEUM PRIVATE LTD REP. BY ITS MANAGING DIRECOR K. PADMA. [PETITIONER in WP.2435/08 Vs 1 THE DEPUTY COMMERCIAL TAX OFFICER, AYYANAVARAM ASSESSMNET CIRCLE CHENANI 600 108 2 THE APPELLATE ASSIATANT COMMISSIONER, (CT) VI KURALAGAM ANNEXE VI FLOOR CHENNAI 600 108 [ RESPONDENTS IN ALL WPS] WP.NO.2431 OF 2008: Writ Petition filed under Article 226 of the Constitution of India praying for a writ of Certiorarified Mandamus to call for the recods on the files of the second respondent herein in AP.No.C/40/2006 dated 7.12.2007 and quash the same and direct the second respondent to hear and pass orders on merits. WP.NO.2432 OF 2008: 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 1st respondent herein in CST/691598/1997-98 dated 13.1.2004 and quash the same. https://hcservices.ecourts.gov.in/hcservices/ WP.NO.2433 OF 2008: Writ Petition filed under Article 226 of the Constitution of India praying for a writ of Certiorarified mandamus, to call for the records on the file of the 2nd respondent herein in his AP.No.239/06 dated 7.12.2007 quash the same and direct the second respondent to hear and pass orders on merits. WP.NO.2434 OF 2008: Writ Petition filed under Article 226 of the Constitution of India praying for a writ of Certiorarified mandamus, to call for the records on the file of the 2nd respondent herein in his AP.No.238/06 dated 7.12.2007 quash the same and direct the second respondent to hear and pass orders on merits. WP.NO.2435 OF 2008: Writ Petition filed under Article 226 of the Constitution of India praying for a writ of Certiorarified mandamus, to call for the records on the file of the 2nd respondent herein in his AP.No.C/36/06 dated 7.12.2007 quash the same and direct the second respondent to hear and pass orders on merits. For petitioners : Mr.A.Thiagarajan Senior Advocate for Mr.D.Veerasekaran For respondents : Mr.Kanmani Annamalai Special Government Pleader (Taxes) C O M M O N O R D E R Since, the issues involved in all the writ petitions are similar in nature, they have been taken up together and a common order is being passed. 2. The main contention of the learned senior counsel appearing on behalf of the petitioners is that the second respondent had passed the impugned orders, dated 7.12.2007, and 13.1.2004, under Section 31 of the Tamil Nadu General Sales Tax Act, 1959, dismissing the appeals filed by the petitioners, without granting an opportunity of personal hearing to them. Even though the petitioners had good reasons for the alleged delay caused in the filing of the appeals, the second respondent had dismissed the appeals without considering the contentions raised on behalf of the petitioners. https://hcservices.ecourts.gov.in/hcservices/ Therefore, the learned senior counsel appearing on behalf of the petitioners had submitted that the impugned orders passed by the second respondent may be set aside and the second respondent may be directed to pass orders, afresh, considering the contentions raised on behalf of the petitioners, and after giving an opportunity of personal hearing to the petitioners to explain, specifically, the reasons for the filing of the appeals, belatedly. 3. The Special Government Pleader (Taxes), appearing on behalf of the respondents, has no objection for this Court passing such an order. 4. In such circumstances, the impugned orders of the second respondent are set aside and the matters are remitted back to the second respondent to pass appropriate orders, on merits and in accordance with law, considering the explanation submitted by the petitioners for the alleged delay in filing the appeals and by giving an opportunity of personal hearing to the petitioners. The second respondent shall pass such orders, as directed by this Court, as expeditiously as possible. However, it is made clear that this Court has not expressed any opinion on the merits of the matters. These writ petitions are ordered accordingly. No costs. Connected M.P.Nos.1 of 2008 are closed. lan Sd/- Asst. Registrar //True Copy// Sub Asst. Registrar To: 1 THE DEPUTY COMMERCIAL TAX OFFICER, AYYANAVRAM ASSESSMNET CIRCLE CHENANI 600 108 2 THE APPELLATE ASSIATANT COMMISSIONER, (CT) VI KURALAGAM ANNEXE VI FLOOR CHENNAI 600 108 + 2 ccs to Mr. D. Veerasekaran, Advocate SR No.35208 + 1 cc to Spl Government Pleader, SR No.35338 TAM+DM(CO) SR/29.6.2011 Writ Petition No.2431, 2432, 2433,2434 and 2435 of 2008 https://hcservices.ecourts.gov.in/hcservices/