1 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 18.08.2011 CORAM: THE HONOURABLE MR.JUSTICE P.JYOTHIMANI AND THE HONOURABLE MR.JUSTICE M.M.SUNDRESH W.A.(MD).No.769 of 2011 M/s.The Mehta Industries, 5-C, Sirukulam Road, Sivakasi. : Appellant Vs. The Commercial Tax Officer – I, Presently designated as The Assistant Commissioner (CT), Sivakasi. : Respondent PRAYER: Writ Appeal is filed under Clause 15 of the Letters Patent against the Order dated 22.07.2011 made in W.P.(MD). No.8198 of 2011 on the file of this Court. Writ Petition is filed under Article 226 of the Constitution of India, to issue a Writ of Mandamus, calling for the records of the respondent in TNGST No.5960221/2003-04, quash the order dated 30.3.2007 insofar as the disallowance of claim of concessional rate of tax and further direct him to assess at 3% on the turnover of Rs.2,75,350/- by accepting Form XVII declaration under Section 3(3) of the TNGST Act. For Appellant : Mr.R.D.Ganesan For Respondent : Mr.R.Karthikeyan Additional Government Pleader JUDGMENT ************* [Judgment of the Court was delivered BY P.JYOTHIMANI, J] The Writ Appeal is directed against the order of the learned Single Judge dated 22.07.2011 made in W.P.(MD).No.8198 of 2011. 2. The assessment order was passed as early as on 30.03.2007, against which an appeal would lie to the Appellate Assistant Commissioner of Commercial Taxes, within thirty days. However, the appellant has not chosen to file an appeal and has chosen to file the Writ Petition after lapse of four years challenging the assessment order. The learned Single Judge, in our considered view, has correctly dismissed the Writ Petition https://hcservices.ecourts.gov.in/hcservices/ 2 on the ground of laches. We see no reason to interfere with the order of the learned Single Judge. Therefore, the Writ Appeal stands dismissed. No costs. Sd/- Deputy Registrar(Writs) /True Copy/ Assistant Registrar To The Commercial Tax Officer – I, Presently designated as The Assistant Commissioner (CT), Sivakasi. +One cC to Mr.R.D.Ganesan, Advocate, SR.No.28068 +One Cc to The Spl. Govt. Pleader, SR.No.28359 NB rl/4c – 7.9.2011 JUDGMENT MADE IN W.A.(MD).No.769 of 2011 18.08.2011 https://hcservices.ecourts.gov.in/hcservices/