M/S.Joy Alukkas Traders v. The State Of Tamilnadu

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 14.03.2024

CORAM

THE HON'BLE Mr.JUSTICE M.SUNDAR AND THE HON'BLE Mrs.JUSTICE K.GOVINDARAJAN THILAKAVADI and MP.Nos.1 & 1 of 2007 M/s.Joy Alukkas Traders (India) Pvt. Ltd., Represented by its Director Shri Jacob V.Palayoor, 911, Cross Cut Road, Coimbatore-12.

... Petitioner in both WPs.

-Vs.-

1. The State of Tamil Nadu represented by the Secretary to Government, Commercial Taxes and Registration Departments, Fort St. George, Chennai-9.

2. The Commercial Tax Officer, Gandhipuram Assessment Circle, 18, Balasundaram Road, Coimbatore-18.

... Respondents in WP.No.33511/2007 The Commercial Tax Officer, Gandhipuram Assessment Circle, 18, Balasundaram Road, Coimbatore-18.

... Respondent in WP.No.33512/2007 1/8

Prayer in WP.33511/2007: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Declaration, declaring that Rule 10 of Tamil Nadu Vat Rules, 2007 as ultra vires Article 14 and 19(1)(g) of the Constitution of India and therefore unenforceable and of no effect in so far as the petitioners herein are concerned. Prayer in WP.33512/2007: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, calling for the records of the respondent in TIN 33442182689/2007-08 dated 1.10.2007 and quash the same as being invalid, illegal and contrary to the principles of natural justice.

For Petitioner : Mr.P.Rajavelu in both WPs.

For Respondents : Mr.V.Prashanth Kiran in both WPs.

Government Advocate ****** COMMON ORDER Captioned two writ petitions are listed under the cause list caption 'FOR WITHDRAWAL'.

2. Today, Mr.P.Rajavelu, learned counsel is before this Court and learned counsel draws our attention to his letter to the Registry dated 2/8

01.03.2024 enclosing a letter dated 27.02.2024 from the writ petitionerCompany, a scanned reproduction of these two letters are as follows: 3/8

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3. Adverting to aforementioned letters, learned counsel submitted that he has filed vakalatnama for the writ petitioner.

4. Be that as it may, learned counsel has made endorsements in the case files qua captioned two writ petitions and the endorsements are as follows:

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5. As regards liberty to resort to SAMADAN SCHEME 2023, we express no opinion other than saying that it is open to the writ petitioner to approach the Authorities concerned and it is equally open to the Authorities concerned to entertain or not entertain the same depending on the terms of the Scheme. In other words, this withdrawal order qua captioned writ 6/8

petitions will neither impede nor serve as an impetus qua SAMADAN SCHEME 2023.

6. Captioned Writ Petitions disposed of as withdrawn/closed albeit with the aforementioned observations. There shall be no order as to costs. Consequently, connected Miscellaneous Petitions are closed. [M.S., J] [K.G.T., J] 14.03.2024 Index : Yes/No Speaking Order : Yes/No kmi To

1. The Secretary to Government, Commercial Taxes and Registration Departments, Fort St. George, Chennai-9.

2. The Commercial Tax Officer, Gandhipuram Assessment Circle, 18, Balasundaram Road, Coimbatore-18.

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M.SUNDAR, J and K.GOVINDARAJAN THILAKAVADI, J kmi 14.03.2024 8/8