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Madras High CourtWA/727/2023disposed of

The Deputy Commissioner (Ct) v. Lakshmi Machine Works Ltd,

2025-02-18Honourable The Chief Justice,Honourable Mr Justice Mohammed Shaffiq5 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 18.02.2025 CORAM :

THE HON'BLE MR.K.R.SHRIRAM, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE MOHAMMED SHAFFIQ & C.M.P.Nos.6995 & 6998 of 2023

1. The Deputy Commissioner (CT) Fast Track Assessment Circle II Dr. Balasundaram Road Commercial Taxes Complex Coimbatore - 641 018.

2. The Special Commissioner and Commissioner (CT) Ezhilagam Building Ezhilagam, Chepauk Chennai - 600 005.

3. The State of Tamil Nadu Rep. by the Secretary Commercial Taxes Department Fort St. George Appellants in Chennai - 600 009.

..

both W.As.

Vs.

M/s. Lakshmi Machine Works Ltd.

Periyanayakan Palayam Respondent in Coimbatore - 641 020.

..

both W.As.

Prayer : Appeals under Clause 15 of Letters Patent against the common order dated 23.06.2021 passed in W.P.Nos.22040 & 22041 of 2010 respectively.

For Appellants :

Mr.Haja Nazirudeen Additional Advocate General Assisted by Mr.C.Harsharaj Special Government Pleader For Respondent :

Mrs.Lakshmi Sriram

JUDGMENT

(Judgment of the Court was delivered by the Hon'ble Chief Justice) Counsel stated that the grievance of the department is with regard to paragraph 6 of the judgment dated 18.02.2020 in W.P.No.37654 of 2016, on which, reliance has been placed while disposing the writ petitions. Therefore, when we informed counsel that the department should then challenge the order dated 18.02.2020 and not the order impugned in these appeals, counsel, in fairness, agreed.

2. Appeals are disposed of. There shall be no order as to costs. Consequently, the interim applications also stand disposed. (K.R.SHRIRAM, CJ) (MOHAMMED SHAFFIQ,J.) 18.02.2025 Index :

Yes/No :

Yes/No kpl To

1. The Deputy Commissioner (CT) Fast Track Assessment Circle II Dr. Balasundaram Road Commercial Taxes Complex Coimbatore - 641 018.

2. The Special Commissioner and Commissioner (CT) Ezhilagam Building Ezhilagam, Chepauk, Chennai - 600 005.

3. The State of Tamil Nadu Rep. by the Secretary Commercial Taxes Department

Fort St. George, Chennai - 600 009.

THE HON'BLE CHIEF JUSTICE AND MOHAMMED SHAFFIQ,J.

(kpl) 18.02.2025