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TMI Blog2014 (7) TMI 971X X X X Extracts X X X X X X X X Extracts X X X X ..... nd 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. 10516 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 833085/11- 12 dated 04.04.2014 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 representation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice dated 13.03.2014 proposing to assess an export turn over of ₹ 75,47,608 at 4% and ₹ 5,41,56,401/- at 5% on the ground of non-production of the Form-H declaration forms. Moreover, the inter-state sales turn over of ₹ 21,70,058/- was proposed to be levied to tax at 5% on the ground of non- production of Form-C declarations. 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. But, the petitioner also requested for a month's time to produce the balance declarations. In the mean time, the petitioner has also received the entire Form-H declarations and most of the F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. Heard the learned counsel appearing for the petitioner and the learned Additional Government Pleader, appearing for the respondent and also perused the materials available on record. 6. Irrespec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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