R. SWAININATHAN, SRI VARI AGENCIES, THIRUVAIYARU REP. BY PARTNERS AND AUTHORISED SIGNATORIES Vs. THE COMMERCIAL TAX OFFICER, THANJAVUR I ASSESSMENT CIRCLE, THANJAVUR

JUDGEMENT

(1.) This Civil Revision Petition arises out of the fair and decreetal order passed in CFR No. 2028 in Unfiled O.S. No.- of 2016, dtd. 31/8/2016, by the District Munsif Court, Thiruvaiyaru.

(2.) The petitioners herein as plaintiffs have filed a suit for declaration that the 4 notices dtd. 29/9/2015 for the assessment years 2011-2012, 2012-2013, 2013-2014 and 2014-2015 issued by the first defendant to the plaintiff is illegal and void ab initio and consequently for an order of injunction, restraining the first defendant from passing any further order on the strength of the notices dtd. 29/9/2015 issued against the plaintiff firm for the assessment years 2011-2012, 2012-2013, 2013-2014 and 2014-2015. The plaint was initially presented before the District Munsif Court, Thiruvaiyaru, on 18/8/2016 and the District Munsif Court, Thiruvaiyaru returned the plaint with the following endorsements:

(3.) The learned counsel for the petitioners submitted that the assessment orders passed by the Department violates the principles of natural justice and not following the procedures and not furnishing the documents and on that score, the suit is maintainable and therefore the Trial Court has to entertain the plaint filed by the petitioners and decide the same on merits.