Tvl.Sri Rama Traders v. The Deputy Commercial Tax

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 13.12.2018

CORAM

THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM and THE HONOURABLE MR.JUSTICE N.SATHISH KUMAR Tax Case (Revision) No.995 of 2006 Tvl.Sri Rama Traders, 77/2, Acharapakkam Road, Madurantakkam.

... Petitioner -vs1.The Deputy Commercial Tax Officer, Madurantakam Assessment Circle, Madurantakam.

2.The Joint Commissioner (SMR), Office of the Commissioner of Commercial Taxes, Ezhilagam, IV Floor, Chepauk, Chennai - 600 005.

... Respondents Tax Case (Revision) filed under Section 38 of the Tamil Nadu General Sales Tax Act (TNGST Act), 1959 against the order of the Joint Commissioner III (SMR) of Commercial Taxes, Office of the Special Commissioner and Commissioner of Commercial Taxes, Chepauk, Chennai-600 005 dated 15.10.2001 in ref.No.M2.T2/79442/97, SMR.No.700/98 for the assessment year 1992-93.

For Petitioner :

No appearance For Respondents :

Mr.V.Haribabu Additional Government Pleader ****** Order (Order of the Court was made by T.S.Sivagnanam, J.) The learned counsel who had entered appearance on behalf of the petitioner had filed a memo stating that they are withdrawing their vakalat. This was recorded by the Division Bench by order dated 05.11.2008 and the Court directed the Registry to issue a notice to the petitioner. 2.This direction has been complied with. However, the Office report states that the letter sent by the Registry is not yet returned. We find that the case was heard earlier during November and December 2008 and till date, the petitioner has not made any alternate arrangements nor taken steps to appear in person or through some other counsel. Thus, it is clear that the petitioner is not interested in prosecuting the matter. Hence, the tax case (revision) is dismissed for non-prosecution. No costs.

(T.S.S., J.) (N.S.K., J.) 13.12.2018 cse

To 1.The Deputy Commercial Tax Officer, Madurantakam Assessment Circle, Madurantakam.

2.The Joint Commissioner (SMR), Office of the Commissioner of Commercial Taxes, Ezhilagam, IV Floor, Chepauk, Chennai - 600 005.

3.The Joint Commissioner III (SMR) of Commercial Taxes, Office of the Special Commissioner and Commissioner of Commercial Taxes, Chepauk, Chennai-600 005

T.S.SIVAGNANAM, J.

and N.SATHISH KUMAR, J.

cse T.C.(R) No.995 of 2006 13.12.2018