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Madras High CourtWP/11199/2011disposed of

The Deputy Commercial Tax v. City Union Bank Ltd

2024-11-06Honourable The Chief Justice,Honourable Mr Justice Senthilkumar Ramamoorthy4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 06.11.2024 CORAM :

THE HON'BLE MR.K.R.SHRIRAM, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE SENTHILKUMAR RAMAMOORTHY The Deputy Commercial Tax Officer II Commercial Taxes Department Office of the Commissioner (CT) Puducherry.

..

Petitioner Vs.

1. City Union Bank Ltd.

Rep. by its Authorised Officer 149, T.S.R.(Big) Street Kumbakonam 612 001.

2. M/s. Vasanthi Agencies rep. by its Partner P.Vasanthi 52/4, East Coast Road, Mudaliarpet Puducherry.

3. M/s. Vasanthi Automobiles rep. by its Proprietor P.Vasanthi 19, 20, Marimalai Adigal Salai Puducherry 605 001.

4. P.Vasanthi ..

Respondents Prayer : Petition filed under Article 226 of the Constitution of India seeking issuance of a writ of Certiorarified Mandamus calling for the records relating to the Re-Tender-cum-Auction Sale Notice dated 12.04.2011 on the file of the 1 st respondent and quash the same insofar as it is relating to the assets of the 4th respondent described in the Schedule-B to it and consequently, direct the 1 st respondent to enforce its right over the said assets subject to the priority rights of the petitioner provided under Section 37 of the Puducherry Value Added Tax Act, 200 and under Section 27 of the Pondicherry General Sales Tax Act, 1967, r/w Section 81 of the Puducherry Value Added Tax Act, 2007.

For the Petitioner : Mr.J.Kumaran Additional Government Pleader (Pondy) For the Respondents : Mr.T.K.Ramkumar For Mr.R.S.Varadarajan For M/s. Ram & Rajan Asso.

for Respondent-1 Not ready in notice for Respondents 2 to 4

ORDER

(Order of the Court was made by the Hon'ble Chief Justice) Counsel for petitioner and counsel for first respondent, in unison,

state that in view of the letter dated 27.02.2011 from respondent bank addressed to L.Periasamy, copy whereof is at page 7 of the typed set being filed by first respondent, the petition has become infructuous.

2. Petition is disposed of. There shall be no order as to costs. (K.R.SHRIRAM, CJ) (SENTHILKUMAR RAMAMOORTHY,J.) 06.11.2024 Index :

Yes/No :

Yes/No kpl To The Authorised Officer City Union Bank Ltd.

149, T.S.R.(Big) Street Kumbakonam 612 001.

THE HON'BLE CHIEF JUSTICE AND SENTHILKUMAR RAMAMOORTHY,J.

(kpl) 06.11.2024