JEYA ENGINEERING WORKS Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) The Petitioner has approached this Court with a prayer for issuance of a Writ in the nature of Certiorari, to quash the order of assessment passed by the Respondent, dated 03.02.2007 and served on the Petitioner on 19.02.2007.

(2.) The Petitioner has an alternative remedy of filing a statutory appeal, but in view the fact, that the Petitioner alleges violation of principle of natural justice, and that the writ petition was admitted in the year 2007, it would not be appropriate at this stage to relegate the Petitioner to the remedy of statutory appeal, specially when the facts are not disputed,by filing counter.

(3.) The Petitioner filed return for the assessment year 2004-2005, which was not accepted by the Commercial Tax Officer No. II, Tuticorin. The Respondent issued pre-assessment notice to the Petitioner on 16.10.2006 inviting objections. The Petitioner filed objections to the pre-assessment notice on 25.10.2006 which were duly received by the department on 25.10.2006 itself.