Madras High Court
M/S.V.V.V. And Sons Edible Oils ... vs The Joint Commissioner (Ct) on 1 April, 2021
W.A.(MD)Nos.770 to 772 of 2021
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED : 01.04.2021
CORAM:
THE HONOURABLE MR.JUSTICE M.M.SUNDRESH
AND
THE HONOURABLE MRS.JUSTICE S.ANANTHI
W.A.(MD)Nos.770 to 772 of 2021
and
C.M.P.(MD)Nos.3459, 3460 & 3462 of 2021
M/s.V.V.V. And Sons Edible Oils Ltd.,
Rep. by its Director,
No.443, Main Bazaar, Virudhunagar.
: Appellant in WA(MD)770/2021
M/s.Rasathe Garments,
Rep. by its Partner,
No.443, Main Bazaar, Virudhunagar.
: Appellant in WA(MD)771/2021
M/s.V.R.Anbu and Bros,
Rep. by its Partner,
No.443, Main Bazaar, Virudhunagar.
: Appellant in WA(MD)772/2021
Vs.
1.The Joint Commissioner (CT),
Enforcement, Tirunelveli.
2.The Assistant Commissioner (CT),
Tuticorin – III.
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W.A.(MD)Nos.770 to 772 of 2021
3.The Commercial Tax Officer,
Virudhunagar – I Assessment Circle,
Virudhunagar. : Respondents in all WAs
COMMON PRAYER: Writ Appeals filed under Clause 15 of the Letters Patent as
against the common order dated 03.03.2021 made in W.P.(MD)Nos.20122 to
20124 of 2014.
For Appellants : Mr.S.Raja Jeya Chandra Paul
For Respondents : Mrs.J.Padmavathi Devi,
Special Government Pleader
In all WAs
*****
COMMON JUDGMENT
(Judgment of the Court was delivered by M.M.SUNDRESH, J.)
These appeals have been preferred against the common order of the learned
Single Judge, who declined to quash the Surprise Inspection Report dated
27.10.2014, inter alia, holding that the higher authorities has got power to make
such an inspection and thereafter, to file a report.
2. Upon hearing the learned Counsel appearing for the respective parties, we
deem it appropriate to direct the third respondent to pass the final assessment
orders. In such view of the matter, the finding rendered by the learned Single
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W.A.(MD)Nos.770 to 772 of 2021
Judge on the validity of the inspection report is left open. Therefore, the appellants
can raise it before the third respondent, in which case, the third respondent shall
consider the same and render a finding on the validity of the report, which was
under challenge in this proceedings. Inasmuch as the matter is pending for quite
number of years, the third respondent is directed to complete the assessment
proceedings within a period of eight weeks from the date of receipt of a copy of
this judgment.
3. In fine, these writ appeals stand disposed of. No costs. Consequently,
connected miscellaneous petitions are closed.
Index : Yes / No [M.M.S.,J.] [S.A.I.,J.]
Internet : Yes 01.04.2021
gk
To
1.The Joint Commissioner (CT),
Enforcement, Tirunelveli.
2.The Assistant Commissioner (CT),
Tuticorin – III.
3.The Commercial Tax Officer,
Virudhunagar – I Assessment Circle,
Virudhunagar.
3/4
http://www.judis.nic.in
W.A.(MD)Nos.770 to 772 of 2021
M.M.SUNDRESH, J.
AND
S.ANANTHI, J.
gk
W.A.(MD)Nos.770 to 772 of 2021
01.04.2021
http://www.judis.nic.in
