TVL HIRA EXIM Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) Assessment order dated 01.02.2016 for the assessment year 2014-15 and assessment order of the same date ie. 01.02.2016 for the assessment year 2015-16, were challenged in W.P.Nos.4369 and 4370 of 2015, respectively with a consequential prayer to raise the objection of the petitioner's property situated at Door No.518/3, Erthangal Hakeem 1st Street, Pernambut by suitably writing to the Sub Registrar, Pernambut, Vellore District.

(2.) After perusing the files and submissions of the learned Additional Government Pleader, on the ground of availability of alternate remedy, writ Court, by common order in W.P.Nos.4369 and 4370 of 2018 dated 20.04.2018, disposed of the writ petitions by directing the petitioner/appellant to pay 20% of the disputed tax for each of the assessment years, within a period of three years from the date of receipt of a copy of the common order.

(3.) Writ Court has further directed that on payment of the said amount, petitioner/appellant is directed to treat the impugned assessment orders, as show cause notices and to submit the objections within seven days thereafter. Writ Court has further directed the Commercial Tax Officer (Additional), Gudiyatham (West), Vellore District, 1st respondent to provide an opportunity of personal hearing and to redo the assessment in accordance with law. Writ Court has also made it clear that in the event of failure to comply with the payment of 20% of the disputed tax for each of the assessment years ordered, writ petitions would stand automatically dismissed without any further reference to this Court.