M/S.Prem Automobiles vs Deputy Commercial Tax Officer – ...
2022 Latest Caselaw 9239 Mad

                                                                                    W.A.No.1287 of 2022

                                  IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                                   Dated : 29.04.2022

                                                         Coram:

                        THE HONOURABLE MR. JUSTICE R.MAHADEVAN
                                          and
                  THE HONOURABLE MR. JUSTICE J.SATHYA NARAYANA PRASAD

                                              Writ Appeal No.1287 of 2022
                                                          and
                                             CMP.Nos.8110 and 8111 of 2022

                  M/s.Prem Automobiles,
                  Represented by its Proprietor,
                  Pinkesh Jain,
                  No.7, Kamaraj Salai,
                  Puducherry – 605 011.
                                                                                         ...Appellant

                                                         Versus

                  Deputy Commercial Tax Officer – GDII
                  100 Feet Road, Ellaipillaichavadi,
                  Puducherry – 605 005.
                                                                                       ...Respondent

                            Writ Appeal filed under Clause 15 of Letters Patent, praying to set aside
                  the order passed by the learned Judge in W.P.No.9643 of 2022 dated
                  20.04.2022.

                            For Appellant      :     Mr.Rajendran
                                                     for Mr.M.Ramamoorthi

                            For Respondent     :     Mr.J.Kumaran,
                                                     Additional Government Pleader (Puducherry)
https://www.mhc.tn.gov.in/judis


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                                                                                     W.A.No.1287 of 2022

                                                       JUDGMENT

(Judgment of the Court was delivered by R.MAHADEVAN, J.)

This Writ Appeal arises out of the adjudicatory order dated 20.04.2022

passed by the learned Judge in W.P.No.9643 of 2022, which is extracted

below, for the sake of clarify:

“Mr.J.Kumaran, learned Additional Government Pleader (Puducherry) accepts notice on behalf of the respondent. He submits that within a week period final orders would be passed and report before this Court.

2. Post the matter on 27.04.2022.”

2.It is the grievance of the appellant / writ petitioner that the authority

has not furnished the documents sought by the appellant nor has the authority

even permitted the inspection of the documents and hence, the adjudicatory

order of the learned Judge is contrary to law, against the facts and

circumstances of the case and in violation of the principles of natural justice.

3.On the other hand, the learned Additional Government Pleader

(Puducherry) appearing for the respondent, on instructions, submitted that the

authority concerned has already passed the final order on 25.04.2022 and for https://www.mhc.tn.gov.in/judis

W.A.No.1287 of 2022

production of the order copy only, the writ petition stood adjourned to

27.04.2022, by the learned Judge. Thus, according to the learned counsel, the

order impugned in the writ appeal, is nothing but a direction issued for

production of the order copy passed by the authority concerned.

4.In reply, the learned counsel for the appellant sought liberty to the

appellant to challenge the final order passed by the authority concerned in the

manner known to law.

5.In view of the above, this writ appeal is dismissed as infructuous,

granting such liberty to the appellant. No costs. Consequently, connected

miscellaneous petitions are closed.

                                                                   (R.M.D., J)       (J.S.N.P., J)
                                                                             29.04.2022
                  mrr
                  Index           : Yes/No

Speaking order (or) Non-Speaking order

To The Deputy Commercial Tax Officer – GDII 100 Feet Road, Ellaipillaichavadi, Puducherry – 605 005.

https://www.mhc.tn.gov.in/judis

W.A.No.1287 of 2022

R.MAHADEVAN, J.

and J.SATHYA NARAYANA PRASAD, J.

mrr

W.A.No.1287 of 2022

29.04.2022

https://www.mhc.tn.gov.in/judis