M/S.Kesoran Rayon, v. The Tamil Nadu Taxation Specia

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED 22.03.2024

CORAM

THE HON'BLE Mr. JUSTICE R. MAHADEVAN AND THE HON'BLE Mr. JUSTICE MOHAMMED SHAFFIQ AND W.M.P.No.64432 of 2002 M/s.Kesoran Rayon 709, I Floor Fort Main Road, Shevapet Salem 636 002 .. Petitioner Vs.

1.The Tamil Nadu Taxation Special Tribunal Rep. by its Registrar Singaravelar Maligai Chennai 600 001 2.The Commercial Tax Officer (FAC) Shevapet (North) Circle Salem 3.The State of Tamil Nadu Rep. by The Special Commissioner & Commissioner of Commercial Taxes Ezhilagam, Chennai 600 005 .. Respondents Writ petition filed under Article 226 of the Constitution of India praying for issuance of a Writ of Certiorarified Mandamus to call for the records of the 1/4

1st respondent in O.P.No.921/2002, quash the order dated 31.10.2002 made therein and further hold that the petitioner is entitled to the benefit of the reduced rate of sales tax on their sales of rayon yarn on the foot of the notifications in G.O.Ms.No.73 CT & RE dated 05.03.1997 in notification No.II(I)/CT & RE (a-6)/97 and G.O.Ms.No.108 CT & RE dated 07.04.1998 in Notification No.II(I)/CTRE/43 (d-2)/98.

For Petitioner : Mr.M.Chandran Karuppiah For R2 & R3 : Mr.M.Venkateswaran Special Government Pleader

ORDER

(Order of the court was made by R. MAHADEVAN, J.) Based on the letter dated 27.02.2024 filed by the learned counsel for the petitioner before the Registry, this writ petition has been listed today under the caption "for withdrawal".

2. When this matter is taken up for hearing, the learned counsel for the petitioner seeks permission of this Court to withdraw this writ petition, as the petitioner is inclined to file an application for Samadhan Scheme under the provisions of The Tamil Nadu Taxes (Settlement of Arrears) Act, 2023. He has also made an endorsement in the case bundle, to that effect. 2/4

3. In view of the above submission and the endorsement made by the learned counsel for the petitioner, this writ petition is dismissed as withdrawn. No costs. Connected Miscellaneous Petition is closed. [R.M.D, J.] [M.S.Q, J.] 22.03.2024 gya To 1.The Registrar Tamil Nadu Taxation Special Tribunal Singaravelar Maligai Chennai 600 001 2.The Commercial Tax Officer (FAC) Shevapet (North) Circle Salem 3.The Special Commissioner & Commissioner of Commercial Taxes Ezhilagam, Chennai 600 005 3/4

R. MAHADEVAN, J.

AND MOHAMMED SHAFFIQ, J.

gya 22.03.2024 4/4