LAWS(MAD)-2012-2-403

TVL KALAIQUEENEE AGENCIES REP BY ITS PROPRIETOR P K V MOHAN Vs. SPECIAL COMMITTEE UNDER SECTION 16-D OF THE TNGST ACT 1959 OFFICE OF THE SPECIAL COMMISSIONER AND COMMISSIONER OF COMMERCIAL TAXES

Decided On February 14, 2012
TVL. KALAIQUEENEE AGENCIES, REP. BY ITS PROPRIETOR, P.K.V. MOHAN Appellant
V/S
SPECIAL COMMITTEE UNDER SECTION 16-D OF THE TNGST ACT, 1959, OFFICE OF THE SPECIAL COMMISSIONER AND COMMISSIONER OF COMMERCIAL TAXES Respondents

JUDGEMENT

(1.) HEARD the learned counsel appearing for the petitioner and the learned counsel appearing for the respondents.

(2.) THE main contention of the learned counsel appearing for the petitioner is that the petitioner was not provided with the copies of the records, said to have been recovered by the second respondent, during the inspection of the place of the business of the petitioner, on 4.11.2003, relating to the transactions for the assessment years 2002-03 and 2003-04.

(3.) THE learned Government Advocate appearing for the respondents had no objection for this Court passing such an order.