Shreyas Enterprises Private Ltd. vs The Commercial Tax Officer

Markandey Katju, C.J.—This writ appeal has been filed against the impugned judgment of the learned single Judge dated 19.4.2005. With

the consent of the parties we are disposing the writ petition itself finally.

It appears that an assessment order was passed against the appellant under the Tamil Nadu General Sales Tax Act, 1959. The appellant filed a

rectification petition u/s 55 of the said Act, but instead of deciding that petition on merits the Commercial Tax Officer, Vepery Assessment Circle

by order dated 8.3.2005 has observed as follows:-

Please take notice that the contentions stated therein were examined by me. If you are aggrieved by the order, you might have availed of the

statutory remedy available u/s 31 of the TNGST Act, 1959.

I request you to make efforts to settle the arrears of tax within 3 days of receipt of the notice, failing which action u/s 26 of the TNGST Act 1959

would be taken.

A perusal of the above order shows that the Commercial Tax Officer has not decided the appellant''s application u/s 55 but has only said that

the appellant may avail of his statutory remedy of appeal u/s 31 of the Act.

In our opinion, the Commercial Tax Officer should have decided the application u/s 55 on its merits, which he has not done.

In view of the above we dispose off the writ petition with a direction that the Commercial Tax Officer should decide the application of the

appellant filed u/s 55 of the Act on merits expeditiously. The writ appeal is also disposed off accordingly. Consequently WAMP No.1662 of 2005

and WPMP No.14166 of 2005 are also dismissed.