NARAYAN INDUSTRIES REP BY ITS PARTNER NARAYAN SINGH Vs. STATE OF TAMILNADU REPRESENTED BY DEPUTY COMMISSIONER CHENNAI

JUDGEMENT

(1.) Heard Mr.Pramodkumar Chopda, the learned counsel appearing for the petitioner and Mr.S.Kanmani Annamalai, the learned Additional Government Pleader for the respondents.

(2.) The learned counsels on either side submitted that since a very narrow issue arises for consideration in this writ petition, this Court may consider the submission and dispose of the writ petition. In the light of the same, this Court heard the learned counsels elaborately.

(3.) The issue which falls for consideration is whether the agency agreement entered into between the petitioner and M/s Saroj Sales Corporation and M/s Kulliyath Steel Traders in Kerala and the transactions of consignment transfer made by the petitioner to the said agent can be disbelieved for the reason assigned by the third respondent. The Appellate Assistant Commissioner, while reversing the order of assessment the petitioner pointed out, in my view rightly that in the absence of any specific period being mentioned in the agreement for it, to come to an end, the agreement is to be taken as to be existing till it is cancelled mutually or in terms of the covenants of the agreement.