Shah Ramratan Narsingdass v. The Deputy Commercial Tax

2024:MHC:3627

IN THE HIGH COURT OF JUDICATURE AT MADRAS

Dated: 23.10.2024

CORAM

THE HONOURABLE DR. JUSTICE ANITA SUMANTH and THE HONOURABLE MR. JUSTICE G.ARUL MURUGAN Writ Petition Nos.15539 to 15544 of 2008 and M.P.Nos. 1 of 2008 (6 Nos.) Shah Ramratan Narsingdass represented by its Proprietor N.Ramratan 62, Narayanamudali Street, Chennai - 600 079.

.... Petitioner Vs

1. The Deputy Commercial Tax Officer - I, Sowcarpet III Assessment Circle, 191, N.S.C.Bose Road, Chennai - 600 001.

2. The Appellate Assistant Commissioner (CT) VII, IV Floor, Kuralagam Annexe, Chennai - 600 108.

3. Tamil Nadu Sales Tax Appellate Tribunal, (Additional Bench), represented by the Secretary City Civil Court Building, High Court Complex, Chennai - 600 104.

.... Respondents

PRAYER: PETITION under Article 226 of the Constitution of India praying for issuance of writ of certiorari calling for the records on the files of the third respondent herein in its T.A.No.272 of 1999 dated 11.4.2008 (TNGST 1991-92), quash the same.

In all W.Ps.

For Petitioner : Mr.K.A.Parthasarathy for Mr.N.Inbarajan For Respondents : Mr.Haja Nazirudeen Additional Advocate General assisted by Mr.G.Nanmaran Special Government Pleader - R1 and R2 Tribunal - R3 C O M M O N O R D E R (Order of the Court was made by Dr.ANITA SUMANTH,J.) Mr.Parthasarathy, learned counsel for the petitioner states that N.Ramratan, sole Proprietor of Shah Ramratan Narsingdass has passed away. He has no instructions from the legal heirs of the deceased. He circulates a copy of the order of the first Bench dated 12.03.2024 passed in W.P.No.241 of 2006 where the Writ Petition was dismissed as abated on demise of that assessee pending that Writ Petition. He thus requests that the same approach be followed in the present matter as well.

2. Mr.Haja Nazirudeen, learned Additional Advocate General assisted by Mr.G.Nanmaran, learned Special Government Pleader appearing for the respondents would acquiesce to the aforesaid position.

3. Recording this, these Writ Petitions and the connected Miscellaneous Petitions stand dismissed as abated. No costs. (A.S.M.,J) (G.A.M.,J) 23.10.2024 Index:Yes/No Speaking order sl To

1. The Deputy Commercial Tax Officer - I, Sowcarpet III Assessment Circle, 191, N.S.C.Bose Road, Chennai - 600 001.

2. The Appellate Assistant Commissioner (CT) VII, IV Floor, Kuralagam Annexe, Chennai - 600 108.

3. Tamil Nadu Sales Tax Appellate Tribunal, (Additional Bench), represented by the Secretary City Civil Court Building, High Court Complex, Chennai - 600 104.

Dr.ANITA SUMANTH,J.

AND G.ARUL MURUGAN,J.

Sl Writ Petition Nos.15539 to 15544 of 2008 and M.P.Nos. 1 of 2008 (6 Nos.) 23.10.2024