Sundaram Finance Ltd v. The State Of Tamilnadu
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 27.03.2024
CORAM
THE HONOURABLE MR.JUSTICE SENTHILKUMAR RAMAMOORTHY W.P.
Nos.24656, 24657, 24658 of 2008, 4842, 4843 & 6165 of 2009 W.P.No.24656 of 2008 Sundaram Finance Ltd., No.21, Pattulos Road, Chennai 600 002.
... Petitioner Vs
1. The State of Tamil Nadu Rep by The Chief Secretary to Government of Tamil Nadu, Secretariat, Chennai.
2. The Special Commissioner and Commissioner of Commercial Taxes, Ezhilagam, Chepauk, Chennai - 600 005.
3. The Assistant Commissioner (CT) (FAC) Anna Salai - II, Assessment Circle, No.621, Saire Mansion, Anna Salai, Chennai 600 006.
... Respondents 1/4
PRAYER: Writ Petition filed under Article 226 of the Constitution of India, pleased to issue a Writ of Certiorari to call for the records of the 3rd respondent in the impugned revision order TNGST Nos.0620046/2002-03 dated 25.08.2008, and quash the same as the impugned order is without jurisdiction and beyond the powers conferred under Entry 54, List-II, Seventh Schedule of the Constitution of India and in violation of Article 265, Article 286, Article 14, Article 19(1) (g) of the Constitution of India and Section 3A (2) (a) of the Tamil Nadu General Sales Tax Act, 1959. For Petitioner : Mr.M/s.P.Rajkumar & in all WP's Mr.C.Sivasubramnian For Respondents : Mr.V.Prashanth Kiran, GA (T) in all WP's ********** COMMON ORDER These matters are listed today for reporting compliance. Learned Government Advocate submits that the re-assessment 2/4
process is on going and is likely to be concluded in about three months. Learned counsel for the petitioner also concurs that such reassessment is on going. In view thereof, these proceedings are closed by directing the respondents to conclude the re-assessment proceedings within three months from today.
27.03.2024 rna Index : Yes / No Internet : Yes / No To
1. The Chief Secretary to Government of Tamil Nadu, Secretariat, Chennai.
2. The Special Commissioner and Commissioner of Commercial Taxes, Ezhilagam, Chepauk, Chennai - 600 005.
3. The Assistant Commissioner (CT) (FAC) Anna Salai - II, Assessment Circle, No.621, Saire Mansion, Anna Salai, Chennai 600 006.
3/4
SENTHILKUMAR RAMAMOORTHY,J rna W.P.Nos.24656, 24657, 24658 of 2008, 4842, 4843 & 6165 of 2009 27.03.2024 4/4