Madras High CourtWP/24105/2004disposed of

M/S Jambai Knm Textiles(P) v. The Deputy Commercial Tax

2020-03-17Honourable Mr Justice R. Mahadevan2 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 17.03.2020

CORAM:

THE HON'BLE MR.JUSTICE R.MAHADEVAN Writ Petition No.24105 of 2004 & W.P.M.P.No.29253 of 2004 M/s. Jambai KNM Textiles (P) Ltd.

Salem Main Road, Komarapalayam ... Peitioner Vs.

1. The Deputy Commercial Tax Officer, Sankari

2. The Special Commissioner and Commissioner of Commercial Taxes, Ezhilagam, Chepauk, Chennai 600 005 ... Respondents 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 records of the first respondent in CST.428325/2000-01, quash the proceeding therein, dated 05.07.2004 and to direct the first respondent not to apply the proceedings issued by the second respondent herein in his D.Dis.Acts Cell-II/60711/2001, dated 06.11.2001 in the matter of assessment of the petitioner herein for the assessment year TNGST.2000-01.

For Petitioner :Mr. Chandran Karuppiah For Respondents :Mr. Mohammed Shaffiq, Spl.G.P. (Taxes) ----

O R D E R

Today, when the case is called, the learned Special Government Pleader (Taxes) appearing for the respondents submitted that subsequent to the impugned notice, dated 05.07.2004, an order of assessment came to be passed by the authorities.

2. In view of the said submission, this Court is of the opinion that nothing survives for adjudication in this https://hcservices.ecourts.gov.in/hcservices/

writ petition. Hence this writ petition stands dismissed, with liberty to the petitioner to challenge the order of assessment, if they choose to do so. No costs. Consequently, the connected WPMP is closed.

Sd/- Assistant Registrar //True Copy// Sub Assistant Registrar srk To

1. The Deputy Commercial Tax Officer, Sankari.

2. The Special Commissioner and Commissioner of Commercial Taxes, Ezhilagam, Chepauk, Chennai 600 005.

+1cc to the Spl Government Pleader(Taxes) SR.24031 Writ Petition No.24105 of 2004 & W.P.M.P.No.29253 of 2004 EV(CO) CB(13/07/2020) https://hcservices.ecourts.gov.in/hcservices/