TMI Blog2014 (7) TMI 931X X X X Extracts X X X X X X X X Extracts X X X X ..... Form-C and Form-H declaration forms and re- open the assessment and receive the declaration forms and pass orders in accordance with law, within a period of four weeks thereafter - Decided against assessee. - W. P (MD) No. 10530 of 2014 - - - Dated:- 1-7-2014 - R. Subbiah,JJ. For the Petitioner : Mr. N. Inbaraj for Mr. M. Azeem For the Respondent : Mr. R. Karthikeyan Addl. Government Pleader ORDER The writ petition has been filed for issuance of Writ of Certiorarified Mandamus calling for the records on the file of the Respondent in CST.No.836034/2011-12 dated 1.4.2014 and to quash the same as illegal arbitrary and in violation of the principles of natural justice and to direct the respondent to consider the repres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ations was beyond the control of the petitioner. The petitioner initially requested 35 days time to produce the declaration forms. Since he was unable to collect all the declaration forms, the petitioner requested for further time of two months. It is the further case of the petitioner that even before the expiry of the period, the petitioner produced all the available Form-c declarations and Form-H declarations before the respondent on 18.03.2014. He also requested for a month's time to produce the balance declarations. The petitioner was under the bonafide belief that time is granted by the respondent. But in the mean while, without issuing any notice, before the expiry of the time for reply, the respondent has passed the impugned as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... over the same, the present writ petition has been filed. 3.When the matter is taken up for consideration, the learned counsel for the petitioner submitted that in view of the various decisions of this Court and the Honourable Supreme Court, the administrative circulars issued by the Commissioner of Commercial Taxes are binding on the Assessing Authorities. Hence, the respondent ought to have acted on the representation of the petitioner and re-opened the assessment and received the declaration forms. 4.But the learned counsel for the respondent formally raised objection to the prayer of the writ petitioner stating that the petitioner is having appellate remedy. He has failed to file an appeal within the period of limitation. 5.Hear ..... X X X X Extracts X X X X X X X X Extracts X X X X
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