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A.Ganesan v. The Commercial Tax Officer - W.P.No.3131 of 2007  RD-TN 1279 (4 April 2007)
BEFORE THE MADURAI BENCH OF THE MADRAS HIGH COURT DATED: 04/04/2007
THE HONOURABLE MR.JUSTICE M.JAICHANDREN
W.P.No.3131 of 2007
M.P.No.1 of 2007
A.Ganesan ... Petitioner
The Commercial Tax Officer,
Kanyakumari District. ... Respondent
Writ Petition filed under Article 226 of the Constitution of India praying for the issuance of a Writ of Mandamus, to direct the respondent to refund a sum of Rs.3,44,424/-, the excess amount already paid by the petitioner which was finally assessed by the respondent's order, dated 24.01.2007. For Petitioner : Mr.P.Thirumahilmaran
For Respondent : Mr.Pala Ramasamy, Special Government Pleader. :ORDER
Mr.Pala Ramasamy, learned Special Government Pleader, takes notice for the respondent.
2.Heard the learned counsel appearing for the petitioner and also the learned Special Government Pleader, appearing for the respondent. With the consent of the counsels, the writ petition itself is taken up for final disposal.
3.This writ petition has been filed for the issuance of a Writ of Mandamus, to direct the respondent to refund a sum of Rs.3,44,424/-, the excess amount already paid by the petitioner which was finally assessed by the respondent's order, dated 24.01.2007.
4.It is submitted by the petitioner that he is doing business as a work contractor at Keralapuram. The respondent had fixed tax payable by the petitioner as Rs.6,71,610/- and granted Rs.89,35,270/- towards exemption. The petitioner is liable to pay a sum of Rs.26,864/-. After adjusting the said amount, the respondent has to refund a sum of Rs.3,44,424/-. It is further submitted that the petitioner has made a C-Form application to the respondent within the prescribed period, under the Tamil Nadu General Sales Tax Act, 1959, on 29.01.2007. The petitioner has also further submitted a representation to refund the said amount on 20.02.2007.
5.The learned counsel appearing on behalf of the petitioner submits that it would suffice if the representation of the petitioner, dated 20.02.2007, is directed to be disposed of by the respondent within a stipulated period.
6.In view of the limited prayer sought for by the learned counsel for the petitioner, the respondent is directed to dispose of the representation of the petitioner, dated 20.02.2007, on merits and in accordance with law, within a period of twelve weeks from the date of receipt of a copy of this order. Further, the petitioner is directed to furnish a copy of the representation, dated 20.02.2007, to the respondent, along with a copy of this order.
7.The writ petition is disposed of with the above directions. No costs. Consequently, M.P.No.1 of 2007 is closed.
The Commercial Tax Officer,
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