NEW PRAKASH METALS Vs. JOINT COMMISSIONER

JUDGEMENT

(1.) THE petitioner has filed the present Writ Petition seeking the relief of Certiorarified Mandamus in calling for the records in Ref.M2/53216/96 SMR No.628/97 dated 21.10.2004 passed by the 1st respondent/Joint Commissioner- III (SMR), Commercial Taxes, Chennai-5 and to quash the same.

(2.) THE learned counsel for the petitioner urges before this Court that the order passed by the first respondent in Ref.M2/53216/96 SMR.No.628/97 dated 21.10.2004 is a non-est and unsustainable one in the eye of law.

(3.) THE learned counsel for the petitioner submits that the first respondent has not recorded any reasons for invoking suo motu power and as a matter of fact, the first respondent has overlooked that in case of second sales goods, if any stock variations are found, it cannot be taken as excess or deficit one.