SOUTHERN ROADWAYS LTD. Vs. PRINCIPAL COMMISSIONER

JUDGEMENT

(1.) The prayer sought for herein is for a writ of certiorarified mandamus, calling for the records relating to the proceedings in R.C.No.3764/2003 (D2), dtd. 10/10/2006 on the file of the first respondent and quash the same and further direct the third respondent to revise the assessment as per the order of the second respondent passed in Na.Ka.No.6942/2000 E5, dtd. 4/12/2001.

(2.) The necessary facts which are to be noticed for the disposal of this writ petition are as follows :

(3.) Mr.K.Srinivasan, learned Senior counsel appearing for the petitioner would submit that, in the scheme of the Act, once an assessment is made by the Assistant Commissioner concerned and if the assessee is aggrieved over the said assessment, he can make appeal to the Tribunal, which was constituted under the Act. As the second respondent was acting as the Tribunal, before whom the appeal filed already by the petitioner was heard, by way of transfer of appeal from the Sub-Court, Coimbatore. The second respondent after hearing the appeal filed by the petitioner had rightly concluded that the order of assessment passed by the third respondent, dtd. 18/11/1993 was not proper and therefore, he set aside the order and remanded the matter back to the third respondent for re-consideration, ofcourse after giving the opportunity of being heard to the petitioner.