T. SUBRAMANIAN Vs. THE DEPUTY COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) The Petitioner has filed the present writ petition seeking the relief of Writ of Certiorari in calling for the records pertaining to the notice issued by the Respondent in Ref. No. Va. Vi. No. 5881012/98-99 dated 31/8/2005.

(2.) The Petitioner is the father of Mr. Manikanda Mariappan being the owner of Sree Krishna Carbide. The said industry has been started in November 1988. It is the plea of the Petitioner that high tension power is the main raw material for the carbide industry and because of the increase in power tariff for high tension, the Petitioner has not been in a position to run the industry in a profitable manner. Therefore, the industry has been closed from 15/1/1999 to June 1999. Again, the factory has been closed from September 1999 to March 2002.

(3.) According to the Petitioner, sales tax accounts for the assessment period from 1/4/1998 to 31/3/1999 and for the period from 1/4/1999 to 31/3/2000 have been submitted before the Respondent/Deputy Commissioner Tax Officer, Ettayapuram, Tuticorin District.