Tvl. Zodiac Traders vs The Commercial Tax Officer

M. Jaichandren, J.—At this stage of the hearing of the writ petition, the learned Counsel appearing on behalf of the Petitioner had submitted

that it would suffice, if the impugned order of the Respondent, dated 25.2.2011, is set aside and if the Petitioner is given an opportunity to re-

submit corrected copies of Form-W, as per Rule 11 of the Tamil Nadu Value Added Tax Rules, 2007, and to file all the relevant documents

relating to the export sales amounting toRs.5,00,000/-before the Respondent, within a period of fifteen days from the date of receipt of a copy of

this order and if the Respondent is directed to pass a fresh assessment order, with regard to the payment of tax by the Petitioner, as well as with

regard to the amount to be refunded to the Petitioner, if any, considering the forms and the documents to be submitted by the Petitioner, on merits

and in accordance with law, within a period of four weeks thereafter, after giving an opportunity of personal hearing to the authorised

representative of the Petitioner firm.

The learned Additional Government Pleader appearing on behalf of the Respondent has no objection for this Court passing such an order.

Hence, the impugned order of the Respondent, dated 25.2.2011, is set aside and the Petitioner is permitted toto re-submit corrected copies of

Form-W, as per Rule 11 of the Tamil Nadu Value Added Tax Rules, 2007, and to file all the relevant documents relating to export sales

amounting to Rs. 5,00,000/-before the Respondent, within a period of fifteen days from the date of receipt of a copy of this order. On the

production of the said corrected copies of Form-W, as well as the relevant documents, by the Petitioner, the Respondent shall consider the same,

on merits and in accordance with law, and pass appropriate orders thereon, after giving an opportunity of personal hearing to the authorised

representative of the Petitioner firm, within a period of four weeks, thereafter.

The writ petition is ordered accordingly. No costs. Connected M.P. No. 1 of 2011 is closed.