Sri Karpagambal Mills Ltd v. S/Tn Rep By Commsnr Secy To

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 02.04.2024

CORAM

THE HON'BLE MR.SANJAY V.GANGAPURWALA, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE J.SATHYA NARAYANA PRASAD W.P Nos.5757 & 5758 of 2001 Sri Karpagambal Mills Ltd., Cholapuram South Represented by Managing Director.

.. Petitioner in both W.Ps -vs1.State of Tamil Nadu represented by Commissioner Commercial Tax and Religious Endowment Department Fort St.George, Chennai.

2.The Principal Commissioner and Commercial Taxes Ezhilagam, Chennai-5.

3.The Commercial Tax Officer-I Rajapalayam.

.. Respondents in both the W.Ps.

Prayer in W.P.No.5757 of 2001: Petition filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorari to call for the records on the file of the third respondent in CST.524211/97-98 dated

31.01.2001 and quash the assessment order dated 31.01.2001 in CST.524211/97-98 under the Central Sales Tax Act. Prayer in W.P.No.5758 of 2001: Petition filed under Article 226 of the Constitution of India for issuance of a Writ of Declaration to declare the Notification No.G.O.Ms.No.75, CT & RE dated 05.03.1997 and G.O.Ms.No.108, CT & RE dated 07.04.1998 declaring the portion of the notification to the effect that "the dealer does not have any branch transfer or consignment transfer during the year" is wrong, illegal, unconstitutional and violative of Article 301 and 304 and Article 14 and 19 of the Constitution of India.

In Both W.Ps.

For the Petitioner :

Mr.B.Sivaraman For the Respondents :

Mr.M.Venkateswaran Special Government Pleader (Taxes) * * * * *

ORDER

(Made by the Hon'ble Chief Justice) We have heard Mr.B.Sivaraman, learned counsel for the petitioner and Mr.M.Venkateswaran, learned Special Government Pleader (Taxes) for the respondents.

2. Learned counsel for the petitioner has given a letter to the Registry for withdrawal of the writ petitions. Learned counsel is present and requests for withdrawal of the writ petitions.

3. Hence, the writ petitions are dismissed as withdrawn. There shall be no order as to costs.

(S.V.G., CJ.) (J.S.N.P., J.) 02.04.2024 Index : Yes/No : Yes/No kst To

1. The Commissioner Commercial Tax and Religious Endowment Department Fort St.George, Chennai.

2.The Principal Commissioner and Commercial Taxes Ezhilagam, Chennai-5.

3.The Commercial Tax Officer-I Rajapalayam.

THE HON'BLE CHIEF JUSTICE AND J.SATHYA NARAYANA PRASAD, J.

(kst) W.P Nos.5757 & 5758 of 2001 02.04.2024