SAKTHI HOTELS (RESTAURANT) Vs. COMMERCIAL TAX OFFICER (CT)

JUDGEMENT

(1.) Heard Mr.T.Balaji, learned Counsel appearing for the petitioner and Mr.Manokaran Sundaram, learned counsel accepting notice on behalf of the respondent and with the consent of learned counsel appearing on either side, these writ petitions are taken up for final disposal.

(2.) In all these Writ Petitions, the petitioner is M/s Sakthi Hotels (Restaurant), No.144-A, Coimbatore Road, Pollachi. The petitioner has filed W.P.Nos.26512 of 2014 to 26514 of 2014, challenging the orders of assessment for the years 2009-2010; 2010-2011 & 2011-2012 dated 02.07.2014 and the petitioner has also filed Writ Petitions in W.P.Nos.10257 to 10261 of 2015, challenging the orders of assessments for the years 2009-2010; 2010-2011, 2011-2012; 2012-2013 & 2013-2014 dated 17.03.2015.

(3.) In fact, the Writ Petitions filed in 2014, which were the earlier cases were entertained by this Court and an order of interim stay was granted on 25.09.2014. The respondent without filing a counter affidavit in the Writ Petitions and seeking for vacating the interim order, once again passed fresh orders of assessment dated 17.03.2015, for the years 2009-2010; 2010-2011 & 2011-2012, which are challenged in W.P.Nos. 10257, 10258 & 10259 of 2015. On this sole ground itself, the orders of assessment for those three years dated 17.03.2015, are liable to be set aside. However, this Court is inclined to consider the other grounds on which the petitioner has challenged the impugned orders of assessment.