IN THE HIGH COURT OF JUDICATURE AT MADRAS DATE: 03-02-2011 CORAM THE HONOURABLE MR.JUSTICE M.JAICHANDREN Writ Petition Nos.2403 and 2404 of 2011 and M.P.Nos.1 and 1 of 2011 M/s.Franco Indian Pharmaceutical (P) Ltd. No.55, Nelson Manickam Road, Aminjikarai, Chennai-600 029. .. Petitioner in both the writ petitions. Versus The Commercial Tax Officer, Vadapalani Assessment Circle, 10-C, Razack Garden Street, Arumbakkam, Chennai. .. Respondent in both the writ petitions. Prayer in W.P.No.2403 of 2011: Petition filed seeking for a Writ of Certiorari, to call for the records of the respondent in his proceedings in CST/57124/2005-06, and quash the assessment order, dated 24.6.2010, made therein. Prayer in W.P.No.2404 of 2011: Petition filed seeking for a Writ of Certiorari, to call for the records of the respondent in his proceedings in CST/57124/2006-07, and quash the assessment order, dated 30.6.2010, made therein. For Petitioner : Mr.P.V.Sudakar For Respondent : Mr.R.Mahadevan (AGP) O R D E R 1. Heard the learned counsel appearing for the petitioner and the learned counsel appearing for the respondent. 2. The main contention of the learned counsel appearing on behalf of the petitioner is that the petitioner had not been given an opportunity to raise the necessary objections before the impugned orders have been passed. Further, he had pointed out that filing of https://hcservices.ecourts.gov.in/hcservices/ Form-F is not mandatory, as held by the Supreme Court in the decision reported in Ambica Steels Ltd. V. State of U.P and others [2009(24) VST 356 (SC)]. Since, the respondent had not considered the issues arising for its decision, on merits, the impugned orders may be set aside and the matter may be remitted back to the respondent to be considered afresh, taking into account the objections raised by the petitioner. 3. The learned counsel appearing on behalf of the respondent has no objection for such an order being passed by this Court, directing the respondent to consider the matter afresh, after the objections are filed by the petitioner. 4. In such circumstances, the impugned orders of the respondent are set aside. The petitioner is permitted to raise its objections, if any, and also make the necessary declarations in Form `C' and Form `F', if available, within fifteen days from the date of receipt of a copy this order. However, if Form `C' and Form `F' are not available the respondent shall consider the objections raised by the petitioner and pass appropriate assessment orders, afresh, within four weeks thereafter. The writ petitions are ordered accordingly. No costs. Consequently, connected miscellaneous petitions are closed. Sd/ Asst.Registrar /true copy/ Sub Asst.Registrar csh To The Commercial Tax Officer, Vadapalani-IAssessment Circle, 10-C, Razack Garden Street, Arumbakkam, Chennai. + 1 cc to Mr/P.V. Sudhkar, Advocate Sr.8267 + 1 cc to the Special Government Pleader SR.8263 Writ Petition Nos.2403 and 2404 of 2011 DM(CO) Eu 14.3.11 https://hcservices.ecourts.gov.in/hcservices/