BAGHALAKSHMI TRADERS Vs. ASSISTANT COMMISSIONER (CT)

JUDGEMENT

(1.) This writ petition has been filed praying for a writ of Certiorari to call for the proceedings of the Respondent, dated 31.8.2010, determining the rate of tax to be paid by the Petitioner, as per the provisions of the Central Sales Tax Act, 1956, and to quash the same.

(2.) The learned Counsel appearing for the Petitioner had submitted that the Petitioner had made a request to the Respondent, dated 9.9.2010, stating that the duplicate copies of the 'C' Forms, filed along with the Form 10 Annexure, may be considered for the revision of the assessment already made by the Respondent. The Respondent had not considered the request made by the Petitioner, on 9.9.2010. In such circumstances, the Petitioner has preferred the present writ petition, under Article 226 of the Constitution of India.

(3.) At this stage of the hearing of the writ petition, the Additional Government Pleader appearing for the Respondent, had submitted, on instructions, that the Petitioner had not filed the following documents, which are necessary for assessing the Petitioner with concessional levy of tax, under the category of Interstate sales: