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Judgment
The writ appeal has been filed against the order dated
20.04.2017 passed by the learned Single Judge in W.P.No.9603 of
2017, remanding the matter by setting aside the assessment to the
Assessing Officer for re-doing the assessment with the condition to
pay 20% of the tax demanded.
Heard Mrs.Aparna Nandakumar, learned counsel appearing
for the appellant and Mr.Kanmani Annamalai, learned Additional
Government Pleader(Taxes) appearing for the respondent.
Paragraph 9 of the order dated 20.04.2017 in
W.P.No.9603 of 2016, which reads follows:-
"9. Accordingly, the writ petition is allowed and the impugned order of assessment is set aside and the matter is remitted back to the Assessing Officer for redoing of assessment once again subject to the following terms and conditions.
a) The petitioner shall pay 20% of the tax demand before the Assessing Officer within a period of two weeks from the date of the receipt of a copy of this order.
b) The petitioner shall furnish the balance ''C''
forms before the Assessing Officer within a period of two months from the date of receipt of a copy of this order.
c) On receipt of the payment of 20% of the tax demand, the Assessing Officer will reopen the assessment and allow the petitioner to furnish the balance ''C'' forms within the time stipulated by this Court as stated supra.
d) On furnishing the balance ''C'' forms within the time stipulated supra, the Assessing Officer shall consider the matter once again and pass a fresh order of assessment after giving due opportunity of hearing to the petitioner.
e) Such exercise shall be done by the Assessing Officer within a period of four weeks from the date of completion of furnishing the ''C'' forms by the petitioner.
From the above extract, it is clear that the Assessment
Order has been set aside and the matter was remitted to the
Assessment Officer for redoing the assessment on payment of 20%
tax demanded as the condition for redoing, which is said to be on the
higher side.
Taking into consideration the appellant''s regular payment
of taxes, this Court reduces 20%, as fixed by the learned Single
Judge, to 15% of the tax demanded to be paid to the Assessment
Officer within a period of two weeks from the date of receipt of a copy
of this judgment. The other conditions shall stand confirmed.
With the above observations and direction, the Writ
Appeal is disposed of. No costs. Consequently, connected
miscellaneous petition is closed.