Tvl. Srinivasan Associates. v. Deputy Commercial Tax Officer

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 17-08-2021

CORAM

THE HONOURABLE MR. JUSTICE S.M.SUBRAMANIAM WP No.11612 of 2006 And WPMP Nos.13215 and 13216 of 2006 Tvl.Srinivasan Associates, Represented by its Proprietor G.Srinivasan, 63, G-1, Sarojini Street, Ramnagar, Coimbatore.

...Petitioner

vs.

1. Deputy Commercial Tax Officer, Ramnagar Assessment Circle, Coimbatore-18.

2. Deputy Commercial Tax Officer, (Enforcement) Group-III, Coimbatore.

...Respondents

Writ Petition is filed under Article 226 of the Constitution of India, praying for the issuance of a Writ of Certiorari, calling for the records on the files of the second respondent in Form D-1 and connected notice in O.R.No.------/ 2005-2006 dated 05.01.2006 and summon in Form XII in D-21871/05-06 dated 10.03.2006 and quash the same in so far as the levy and collection of entry tax alone is concerned. For Petitioner : Mr.R.Senniappan For Respondents : Mr.V.Veluchamy Government Advocate.

O R D E R

The learned Government Advocate, appearing on behalf of the respondents, made a submission that the petitioner has already paid the arrears of tax due and the respondents have acknowledged the same.

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2. In view of the fact that the petitioner had already paid the arrears of tax due, no further adjudication needs to be entertained in respect of the grounds raised in the present writ petition.

3. Accordingly, the writ petition stands disposed of. However, there shall be no order as to costs. Consequently, connected miscellaneous petitions are closed. Sd/- Assistant Registrar(CS VII) //True Copy// Sub Assistant Registrar Svn To

1. Deputy Commercial Tax Officer, Ramnagar Assessment Circle, Coimbatore-18.

2. Deputy Commercial Tax Officer, (Enforcement) Group-III, Coimbatore.

+1cc to the Government Pleader, Sr.41843 WP 11612 of 2006 VSN-II[co] NSK 03/09/2021 https://hcservices.ecourts.gov.in/hcservices/