L.Periyasamy v. The Deputy Commissioner (Ct)
IN THE HIGH COURT OF JUDICATURE AT MADRAS
Dated : 26.11.2024
CORAM
THE HON'BLE MR.JUSTICE S.SOUNTHAR 1.L.Periyasamy 2.P.Mangaiyarcarrassy .. Petitioners in both W.Ps Vs.
1.The Deputy Commissioner (CT), Commercial Taxes Department, 2.Commercial Tax Officer-II, Commercial Taxes Department, 3.Deputy Commercial Tax Officer (Regn.) Office of the Commissioner (CT), Registration Cell, 4.M/s.City Union Bank Limited, Represented by its Authorized Officer/ Deputy General Manager, Central Office, 149, T.S.R (Big) Street 1/6
Kumbakonam 5.M/s.City Union Bank Limited, Represented by its Manager, Singapore Plaza, 53 & 55, Mission Street, Puducherry.
6.M/s.City Union Bank Limited, Represented by its Chief Manager, 119, Bussy Street, Puducherry 605 001.
7.M/s.Vasanthi Automobiles, Represented by its Proprietrix, P.Vasanthi, 19 & 20, Maraimalai Adigalar Salai, Puducherry 605 001.
8.M/s.Vasanthi Agencies, A Partnership Firm, Represented by its Partner, P.Vasanthi, 52/4, East Coast Road, Mudaliarpet, Puducherry.
9.P.Vasanthi 10.M.Palaniappan 11.The District Registrar, Revenue Complex (Annex) Saram, Puducherry.
... Respondents in both W.Ps 2/6
Prayer in W.P.No.10523 of 2015: Writ Petition filed under Article 226 of the Constitution of India, praying to issue a Writ of declaration, declaring that the attachment of the immovable property admeasuring 13020 sq.ft along with buildings, belonging to the 2nd petitioner and situate in Ward H, Block No.2, T.S.No.31/1A/2,3,4, R.S No.7/3 (part) Cadastre Nos.1551 and 1543, bearing Patta Nos.3428, 3429 and 3430 and situate in 100' Road, Anna Nagar Division, Pudupalayam Revenue Village, Village No.37, Mudaliarpet Commune, Puducherry Municipality, Puducherry, made by respondents 1 and 2 under the provisions of the Pondicherry General Sales Tax Act, 1967 and Puducherry Value Added Tax Act, 2007, is not binding upon the petitioners.
Prayer in W.P.No.10524 of 2015: Writ Petition filed under Article 226 of the Constitution of India, praying to issue a Writ of Mandamus, directing the 11th respondent to delete the entry of attchment and remove the encumbrance over the immovable property admeasuring 13020 sq.ft along with buildings, belonging to the 2nd petitioner and situate in Ward H, Block No.2, T.S.No.31/1A/2,3,4, R.S No.7/3 (part) Cadastre Nos.1551 and 1543, bearing Patta Nos.3428, 3429 and 3430 and situate in 100' Road, Anna Nagar Division, Pudupalayam Revenue Village, Village No.37, Mudaliarpet Commune, Puducherry Municipality, Puducherry, made at the instance of the respondents 1 and 2.
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In both W.Ps For Petitioners : Mr.R.Parthasarathy Senior Counsel for Mr.Vishnu Mohan For R1 to R3 & R11 : Mr.T.P.Manoharan Senior Counsel for Mr.V.Vasanthakumar Additional Government Pleader For R4 to R6 : Mr.R.S.Varadharajan
ORDER
The learned Senior Counsel appearing for the petitioner on instruction from the counsel on record seeks leave of this Court to withdraw the present Writ Petitions with liberty to workout his remedy against the respondents before the Civil Court and the counsel on record also made an endorsement to that effect.
2.Mr.T.P.Manoharan, learned Senior Counsel for Mr.V.Vasanthakumar, learned Additional Government Pleader appearing for the respondents 1 to 3 and 11 raised an objection for granting such liberty.
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3.In fact in a connected Writ Petition filed by the petitioner in W.P.No.19188 of 2021 against the 2nd respondent, this Court granted liberty to the petitioner to establish his bonafides before the Civil Court. In view of the same, the petitioner is granted liberty to workout his remedy, if any before the Civil Court.
4.In the result, these writ petitions are dismissed as withdrawn with liberty. No costs. Consequently, connected miscellaneous petitions are closed.
26.11.2024 rst Index : Yes/No Internet: Yes/No Speaking/Non-Speaking Order To:
1.The Deputy Commissioner (CT), Commercial Taxes Department, 2.Commercial Tax Officer-II, Commercial Taxes Department, 5/6
S.SOUNTHAR, J.
rst 3.Deputy Commercial Tax Officer (Regn.) Office of the Commissioner (CT), Registration Cell, 4.The District Registrar, Revenue Complex (Annex) Saram, Puducherry.
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