M/S.Shri Ramalinga Mills Ltd v. Commrl Tax Officer,
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 23.04.2024
CORAM
THE HON'BLE MR.SANJAY V.GANGAPURWALA, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE J.SATHYA NARAYANA PRASAD W.P.No.4704 of 2001 and W.M.P.No.6674 of 2001 M/s.Shri Ramalinga Mills Ltd Aruppukkottai.
.. Petitioner -vs1.The Commercial Tax Officer Aruppukkottai.
2.The State of Tamil Nadu Represented by the Secretary to Government, Department of Commercial Taxes and Religious Endowments, Fort St.George Chennai-600 009.
3.The Tamil Nadu Taxation Special Tribunal Represented by its Registrar, Second Floor, Singaravelar Maligai Chennai 600 001.
.. Respondents Prayer: Petition filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorari calling for the records of the third respondent in O.P.No.1534/99 dated 11.07.2000, quash the same by issuing a Writ of Certiorari under Article 226 of the Constitution of
India and while declaring that the words "The dealer who does not have any branch transfer (or) consignment transfer during the year" occurring in Notification No.11(1) CTRE/22 (a-6)/97 dated 05.03.97 and the corresponding words "dealer who does not have any branch transfer (or) consignment transfer outside the state during the year" occurring in the further extended Notification No.II(1)/CTRE/43(d2)/98 dated 07.04.98 are ultra vires Articles 14, 19(1), 301 and 304 of the Constitution of India as prayed in the said Original Petition No.1534/99 dated 11.07.2000.
For the Petitioner :
No appearance For the Respondent :
Mr.Haja Nazirudeen Additional Advocate General assisted by Mr.M.Venkateswaran Special Government Pleader * * * * *
ORDER
(Made by the Hon'ble Chief Justice) Learned representing counsel submits that they have given Change of Vakalat and are not appearing in the matter.
2. On the last date also, we had adjourned the matter with an observation that no further adjournment would be granted.
As none represents the petitioner, the writ petition is dismissed for non-prosecution. There shall be no order as to costs. Consequently, connected miscellaneous petition is closed.
(S.V.G., CJ.) (J.S.N.P., J.) 23.04.2024 Index : Yes/No : Yes/No kst To 1.The Commercial Tax Officer Aruppukkottai.
2.The State of Tamil Nadu Represented by the Secretary to Government, Department of Commercial Taxes and Religious Endowments, Fort St.George Chennai-600 009.
3.The Tamil Nadu Taxation Special Tribunal Represented by its Registrar, Second Floor, Singaravelar Maligai Chennai 600 001.
THE HON'BLE CHIEF JUSTICE AND J.SATHYA NARAYANA PRASAD, J.
(kst) 23.04.2024