ARUN AGENCIES Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) Heard Mr.A.N.R. Jayaprathap, the learned counsel appearing for the petitioner and Mr.J.Kumaran, the learned Government Advocate, accepting notice on behalf of the respondent. With the consent of the learned counsel appearing on either side, this Writ Petition is taken up for disposal.

(2.) The petitioner seeks for a direction upon the respondent to issue 'C' Form declaration to the petitioner through the online, by unlocking the facility.

(3.) The assessment under the Puducherry Value Added Tax Act, 2007 for the assessment year 2007-2008 was completed by the assessment order, dated 23.09.2009 and for the year 2008-2009, by assessment order dated 04.08.2010. For each of the years, two assessment orders have been passed, as the petitioner has been assessed for two different spells in the same assessment year.