KAICHINNAM INDUSTRIES AND DISTRIBUTIONS CO. Vs. COMMERCIAL TAX OFFICER AND OTHERS (NOW RE-DESIGNATED AS ASSISTANT COMMISSIONER, CHENGALPET)

JUDGEMENT

(1.) Mr. R. Mahadevan, learned Additional Government Pleader takes notice for the respondents.

(2.) This writ petition is directed against the proceedings of the first respondent, dated June 13, 2005 by which the second respondent has directed that the petitioner has to pay an amount of Rs. 53,71,833 being the arrears of tax for which the order of attachment has already been passed in respect of the property comprised in Survey No. 54/3 at Vallam Village, Chengalpet District. By an order of assessment passed by the first respondent dated December 31, 2003, the assessing officer while rejecting the claims of exemption has directed the petitioner to pay the tax of Rs. 21,48,733 along with a penalty of Rs. 32,23,100. It was pursuant to the said order of assessment, the abovesaid order of attachment came to be passed. It is seen that as against the order of assessment passed by the second respondent, the petitioner has filed an appeal before the Deputy Commissioner (CT 6) in Appeal No, 98/2008. The said appeal came to be disposed of by an order dated December 2, 2008 by the appellate authority by which the appellate authority set aside the earlier order passed by the second respondent dated December 31, 2003 and directed the assessing officer to pass fresh orders permitting the assessing officer to check the accounts which shall be produced by the petitioner apart from directing the assessing officer to furnish copies of records relied on by the assessing officer to reject the claim of the petitioner and to give reasonable opportunity for the petitioner to file his objection, if any.

(3.) While setting aside the assessment and levy of penalty and remanding the matter back to the assessing officer to pass fresh orders, the petitioner was also directed to produce accounts before the assessing officer and cooperate with him within three months from the date of receipt of that order.