Madras High Court
M/S.V.R.Muthu & Bros vs The State Tax Officer – I on 28 October, 2021
W.A(MD)Nos.1974, 1975, 1976 & 1977 of 2021
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 28.10.2021
CORAM:
THE HONOURABLE MR.JUSTICE M.DURAISWAMY
AND
THE HONOURABLE MR.JUSTICE K.MURALI SHANKAR
W.A(MD)Nos.1974, 1975, 1976 & 1977 of 2021
and
C.M.P(MD)Nos.8924, 8925, 8926 & 8927 of 2021
M/s.V.R.Muthu & Bros,
Rep. by its Partner,
No.443, Main Bazaar,
Virudhunagar. ... Appellant / Petitioner in all W.As'
Vs.
The State Tax Officer – I,
Virudhunagar Assessment Circle,
Virudhunagar. ... Respondent / Respondent in all W.As'
Common Prayer: Writ Appeals are filed under Clause 15 of the
Letters Patent against the common order, dated 04.10.2021 made
in W.P(MD)Nos.17985, 17986, 17987 & 17988 of 2021 on the file of
this Court.
For Appellant : Mr.R.L.Ramani
(in all W.As') Senior Counsel
for Mr.S.Raja Jeya Chandra Paul
For Respondent : Mr.P.Thilak Kumar
(in all W.As') Government Pleader
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W.A(MD)Nos.1974, 1975, 1976 & 1977 of 2021
COMMON JUDGMENT
(Judgment of the Court was delivered by
M.DURAISWAMY,J.)
Challenging the common order passed in W.P(MD)Nos.17985,
17986, 17987 & 17988 of 2021, dated 04.10.2021, the writ
petitioner had filed the above Writ Appeals.
2.The appellant filed the Writ Petitions to issue Writs of
Certiorari, to call for the records of the respondent in respect of the
proceedings pertaining to the Assessment Years 2011-2012,
2012-2013, 2013-2014 and 2014-2015 and to quash the
pre-revision notices, dated 03.09.2021.
3.Mr.R.L.Ramani, learned Senior Counsel appearing for the
appellant submitted that the appellant had sought for three weeks
time for submitting their explanation, however, the respondent had
declined to grant the time sought for by them and passed the
assessment orders.
https://www.mhc.tn.gov.in/judis/
W.A(MD)Nos.1974, 1975, 1976 & 1977 of 2021
4.Mr.P.Thilak Kumar, learned Government Pleader, taking
notice for the respondent, submitted that earlier the appellant filed
Writ Petitions in W.P(MD)Nos.11991, 11992, 11993 and 11994 of
2018 challenging the proceedings pertaining to the assessment
orders 2011-2012, 2012-2013, 2013-2014 and 2014-2015 and to
quash the pre-revision notices dated 11.05.2018 and the learned
Single Judge, by order dated 04.03.2021, disposed of the Writ
Petitions by giving an opportunity to the appellant to submit their
explanation and directed the respondent to pass orders thereafter.
Challenging the order passed by the learned Single Judge, the
appellant herein filed W.A(MD)Nos.910 to 913 of 2021 challenging
the orders passed in W.P(MD)Nos.11991 to 11994 of 2018 and the
Division Bench of this Court, by order dated 28.04.2021, allowed
the Writ Appeals and directed the respondent to give show-cause
notice to the appellant calling upon them to produce all the books of
accounts and other records in the light of the direction issued in the
Circular, dated 04.11.2013 and directed the Assessing Officer to
form a prima facie opinion and thereafter, issue revision notice,
cause sufficient opportunity to the appellant to submit their
objections and thereafter, after affording an opportunity of hearing,
complete the assessment. The Division Bench also directed the
respondent to comply with the directions within a period of four
https://www.mhc.tn.gov.in/judis/
W.A(MD)Nos.1974, 1975, 1976 & 1977 of 2021
weeks from the date of receipt of a copy of the Judgment. After
disposal of the Writ Appeals, the respondent issued notices on
14.07.2021 and after affording sufficient opportunity to the
appellant, passed orders of assessment on 28.09.2021. Challenging
the notices issued by the respondent on 03.09.2021 contending that
the respondent had declined to grant time for submitting their
explanation, the appellant filed the Writ Petitions.
5.The learned Single Judge, taking into consideration the
opportunities given by the respondent to the appellant and also
taking note of the fact that the respondent had passed an order of
assessment dated 28.09.2021, dismissed the Writ Petitions giving
liberty to the appellant to challenge the orders of assessment, dated
28.09.2021 in accordance with law.
6.On a perusal of the materials available on record, it could be
seen that the respondent had given sufficient opportunity to the
appellant to submit their explanation, however, for the reasons best
known to the appellant, the appellant chose to seek for grant of
some more time. It cannot be stated that the appellant was not
given sufficient opportunity to submit their objections. Inspite of
giving sufficient opportunity, the appellant chose not to submit their
https://www.mhc.tn.gov.in/judis/
W.A(MD)Nos.1974, 1975, 1976 & 1977 of 2021
explanation for quite a long time. In these circumstances, we do not
find any ground to interfere with the order passed by the learned
Single Judge. Since the respondent had already passed the orders
of assessment on 28.09.2021, it is open to the appellant to
challenge the same in accordance with law.
7.With these observations, the Writ Appeals are dismissed. We
also make it clear that in the event of the appellant challenging the
orders of assessment, dated 28.09.2021, the forum shall decide the
same independently uninfluenced by any of the observation made in
these Writ Appeals. No costs. Consequently, connected
Miscellaneous Petitions are closed.
[M.D.,J] [K.M.S.,J.]
28.10.2021
Index :Yes/No
Internet :Yes/No
ps
https://www.mhc.tn.gov.in/judis/
W.A(MD)Nos.1974, 1975, 1976 & 1977 of 2021
Note :
In view of the present lock
down owing to COVID-19
pandemic, a web copy of
the order may be utilized
for official purposes, but,
ensuring that the copy of
the order that is presented
is the correct copy, shall
be the responsibility of the
advocate / litigant
concerned.
To
The State Tax Officer – I,
Virudhunagar Assessment Circle,
Virudhunagar.
https://www.mhc.tn.gov.in/judis/
W.A(MD)Nos.1974, 1975, 1976 & 1977 of 2021
M.DURAISWAMY,J.
and
K.MURALI SHANKAR,J.
ps
W.A(MD)Nos.1974, 1975, 1976 & 1977 of 2021
28.10.2021
https://www.mhc.tn.gov.in/judis/
