The State Of Tamil Nadu Rep v. Tvl.S.Sankaralinga Reddiar

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 9.1.2020

CORAM

THE HONOURABLE DR.JUSTICE VINEET KOTHARI AND THE HONOURABLE MR.JUSTICE R.SURESH KUMAR W.P.Nos.6748 and 6690 of 2003 The State of Tamil Nadu, rep. by the Deputy Commissioner (CT), Madurai Division, Madurai.

: Petitioner in both the case

Versus

Tvl.S.Sankaralinga Reddiar : R1 in W.P.No.6748/2003 Tvl.Karthik Traders, Sindhalavadampatty, Palani.

: R1 in W.P.No.6690/2003

2. Tvl.Secretary, The Tamil Nadu Sales Tax Appellate Tribunal (Addl. Bench) Madurai-20. : R2 in both the cases Prayer: Writ Petitions filed under Article 226 of the Constitution of India seeking issuance of a writ of certiorari calling for the records on the file of the second respondent pertaining to the order dated 20.4.2000 made in M.T.A.No.582 of 1997 and M.T.S.A.No.157 of 2000 and quash the same as illegal. For Petitioner : Mr.A.N.R.Jayaprathap, Govt. Advocate (Tax) For R1 : Mr.S.Balamurugan For R2 : Tribunal COMMON ORDER (Order of the court was made by Dr.VINEET KOTHARI, J.) In view of the litigation policy, since the Revenue's stake is less than the prescribed limit, the learned Government Advocate (Taxes) appearing for the Writ Petitioner/Revenue does not press the Writ Petitions on merits.

2. The learned counsel appearing for the the Respondent/Assessee does not oppose the same. https://hcservices.ecourts.gov.in/hcservices/

3. The Writ Petitions are dismissed in view of the aforesaid submission. No costs.

Sd/- Assistant Registrar(CS-) // True Copy// Sub Assistant Registrar To:

1.The Deputy Commissioner (CT), State of Tamil Nadu, Madurai Division, Madurai.

2. Tvl.Secretary, The Tamil Nadu Sales Tax Appellate Tribunal (Addl. Bench) Madurai-20.

+1cc to Government Pleader(Taxes), SR.No3272. W.P.Nos.6748 & 6690 of 2003 BR(CO) CSR: 20.02.2020 https://hcservices.ecourts.gov.in/hcservices/