UNIVERSAL INDUSTRIAL SUPPLIERS Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) This writ petition has been filed praying for a writ of Mandamus, to direct the Respondent to return the following cheques: <FRM>JUDGEMENT_683_LAWS(MAD)6_2011_1.html</FRM>

(2.) The main contention of the learned Counsel appearing on behalf of the Petitioner is that the Respondent had compelled the Petitioner to issue the cheques, during the course of the inspection conducted by the Respondent in the Petitioner's premises. The Respondent had compelled the Petitioner to issue the cheques even without passing the assessment order, for the assessment year 2008-2009.

(3.) The learned Government Advocate for Taxes appearing on behalf of the Respondent had not refuted the submission made by the learned Counsel appearing on behalf of the Petitioner that no 3 assessment order had been passed, for the assessment year 2008-2009, till date.