M/S.Ganesh Motors v. The Asst Commissioner Of

2024:MHC:3065

IN THE HIGH COURT OF JUDICATURE AT MADRAS

Dated: 12.08.2024

CORAM

THE HONOURABLE DR. JUSTICE ANITA SUMANTH and THE HONOURABLE MR. JUSTICE G.ARUL MURUGAN & M.P.No.1 of 2009 M/s.Ganesh Motors represented by its Managing Partner G.Suresh Babu ... Petitioner Vs The Assistant Commissioner of Commercial Taxes, Office of the Commissioner of Commercial Taxes, Vellore (North), Vellore, Vellore District.

... Respondent PRAYER: PETITION filed under Article 226 of the Constitution of India seeking issuance of Writ of Certiorari calling for the records of the respondent in his proceedings No.Va.Vi.No.4200386/0607 dated 27.07.2009, quash the same.

For Petitioner : Ms.Ramya Muralikumaran for M/s.McGan Law Firm For Respondent : Mr.V.Prashanth Kiran Government Advocate Page No.1/4

O R D E R

(Order of the Court was made by Dr.ANITA SUMANTH,J.) The petitioner has challenged a notice of demand dated 27.07.2009 relating to Entry Tax under the provisions of the Tamil Nadu Tax on Entry of Motor Vehicles in the Local Areas Act, 1990.

2. Pending Writ Petition, the State of Tamil Nadu has floated a scheme for settlement of long outstanding arrears. The petitioner has availed the scheme, being Tamil Nadu Taxes (Settlement of Arrears) Act, 2023 and has also been issued a Certificate of Settlement in Form V to the effect that a sum of Rs.81,218/- has been paid and as a result, the sum of Rs.7,30,964/- stood waived.

3. Learned Government Advocate, on instructions, confirms the settlement of the outstanding amount.

4. The position is recorded. This Writ Petition is hence not pursued any further by the petitioner and the same is dismissed as infructuous. No costs. Connected Miscellaneous Petition is also dismissed. (A.S.M.,J) (G.A.M.,J) 12.08.2024 Index:Yes/No Speaking order sl Page No.2/4

To The Assistant Commissioner of Commercial Taxes, Office of the Commissioner of Commercial Taxes, Vellore (North), Vellore, Vellore District.

Dr.ANITA SUMANTH,J.

AND Page No.3/4

Mr.G.ARUL MURUGAN,J.

sl & M.P.No.1 of 2009 12.08.2024 Page No.4/4