Tvl.Tcs Trade Links, v. The Commercial Tax Officer,

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 08.03.2016

CORAM

THE Hon'ble Mr.JUSTICE M. DURAISWAMY W.P.No.8538 of 2016 and WMP No.7594 of 2016 Tvl.TCS Trade Links, represented by its Proprietor, T. Sibi Chakravarthi, No.38/1, A.S. Pettai Main Road, Namakkal-637 001 ... Petitioner Vs.

1. The Commercial Tax Officer, (Enf.) Kinathukadavu Roving Squad, Coimbatore - 641 018

2. The Commercial Tax Officer, Namakkal (Town) Assessment Circle, Namakkal. ... Respondents Writ Petition filed under Article 226 of the Constitution of India praying this Court to issue a Writ of Certiorari to call for the records on the file of the first respondent in G.D.R. No.27952/2015-16/O.R.No.290/2015-16 dated 7.10.2015 and quash the same.

For Petitioner :Mr.R.Senniappan For Respondent :Mr.S. Kanmani Annamalai AGP (T)

ORDER

The petitioner has filed the above writ petition to issue a Writ of Certiorari to call for the records on the file of the first respondent in G.D.R.No.27952/2015-16/O.R.No.290/2015 dated 7.10.2015 and quash the same.

2.

The learned counsel for the petitioner submitted that the appeal remedy is available to the petitioner and the https://hcservices.ecourts.gov.in/hcservices/

petitioner may be granted two weeks time for filing an appeal, as againist the impugned order dated 7.10.2015. 3.

Mr.S. Kanmani Annamalai, learned Additional Government Pleader, taking notice of the respondents, submitted that since the petitioner had approached this Court under Article 226 of the Constitution of India without exhausting the remedy, the petitioner can be granted two weeks time for filing an appeal before the authority.

4.

Having regard to the submissions made by the learned counsel on either side, I grant two weeks time to the petitioner from the date of receipt of a copy of this order to file an appeal, as against the impugned order dated 07.10.2015 before the appellate authority. With the above observation, the writ petition is closed. No costs. Consequently connected MP is closed.

5.

Registry is directed to return the impugned order dated 07.10.2015 to the learned counsel for the petitioner. sr Sd/- Asst.Registrar /true copy/ Sub Asst. Registrar To

1. The Commercial Tax Officer, (Enf.) Kinathukadavu Roving Squad, Coimbatore - 641 018

2. The Commercial Tax Officer, Namakkal (Town) Assessment Circle, Namakkal.

+ 1 cc to The Spl.Govt.Pleader (Taxes) Sr 14829 + 1 cc to Mr.R.Senniappan, Advocate Sr 14752 KR/9/3/16 W.P.No.8538 of 2016 https://hcservices.ecourts.gov.in/hcservices/