KOHINOOR AGENCIES Vs. THE COMMERCIAL TAX OFFICER-IW

JUDGEMENT

(1.) Heard Mr.R.Senniappan, learned counsel appearing for the petitioner and Mr.M.Govindaraj, learned Government Pleader (Puducherry), and with the consent on either side, these Writ Petitions are taken up for disposal.

(2.) The petitioner has filed the Writ Petition in W.P.No.16087 of 2014, praying for issuance of Writ of Certiorarified Mandamus to quash the order passed by the Appellate Assistant Commissioner(CT), dated 30.08.2012. The said order pertains to an appeal filed by the petitioner against the order of assessment, dated 13.02.2009, for the assessment year 2006 -07. This appeal memorandum was returned on the ground that he has become functus officio and cannot deal with the matter in the light of the orders passed earlier.

(3.) In W.P.No.16088 of 2014, the petitioner has challenged the order dated 25.01.2012, which is an order of assessment for the assessment year 2006 -07.