M/S.Sujana Universal v. The Commercial Tax Officer,

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 04.03.2020

CORAM:

THE HON'BLE Mr. JUSTICE R.MAHADEVAN Writ Petition No.10215 of 2010 & M.P.No.2 of 2010 M/s. Sujana Universal Industries Ltd.

Represented by its Manager (Accounts) - Mr.R.Sakthi Kumar No.4, 8th Floor, Jhaver Plaza 1-A, Nungambakkam High Road Chennai 600 034 ... Petitioner Vs.

The Commercial Tax Officer Valluvarkottam Assessment Circle Chennai ... Respondent Prayer:-Writ Petition filed under Article 226 of the Constitution of India praying for the issuance of a Writ of Certiorarified Mandamus to call for the impugned proceedings of the Respondent in TNGST / 1502597 / 2004-05 dated 26.04.2010, quash the same as illegal and contrary to the orders of this Court in W.A.No.787 of 2008 dated 24.09.2008 and W.P.Nos.530 & 532 of 2010 dated 18.01.2010 and further direct the Respondent to pass fresh order of assessment strictly in accordance with the findings of this Court in W.A.No.787 of 2008 and W.P.Nos.530 to 532 of 2010.

For Petitioner : Mrs. R.Hemalatha For Respondent : Mr. A.N.R.Prathap, Govt. Advocate (Taxes)

O R D E R

It is submitted by the learned counsel for both sides, in the above case, that the petitioner / company is under liquidation. Therefore, the Writ Petition is dismissed, with liberty to restore the Writ Petition at the instance of the https://hcservices.ecourts.gov.in/hcservices/

learned Liquidator or at the instance of the petitioner, as and when the petitioner comes out of the liquidation proceedings. Liberty is also granted to the respondents to act upon in the manner known to law.

2. In view of the above, the Writ Petition stands dismissed. No costs. Consequently, the connected Miscellaneous Petition is closed.

Sd/- Assistant Registrar(AD I)MDU //True Copy// Sub Assistant Registrar kas To The Commercial Tax Officer Valluvarkottam Assessment Circle Chennai +1cc to Mr.Hemalatha, Advocate, S.R.No.19569 +1cc to the Government Pleader(taxes), S.R.No.19345 W.P.No.10215 of 2010 & M.P.No.2 of PP(CO) KKV/17/06/2020 https://hcservices.ecourts.gov.in/hcservices/