Bharath Metal Rolling Mills v. The Commercial Tax Officer

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 15.03.2024

CORAM

THE HON'BLE Mr. JUSTICE R. MAHADEVAN AND THE HON'BLE Mr. JUSTICE MOHAMMED SHAFFIQ W.P.No.17650 of 2010 & M.P. No.1 of 2010 Bharath Metal Rolling Mills represented by its Partner P. Muthusamy 255, Mint Street Chennai 600 003 Petitioner v The Commercial Tax Officer Park Town II Assessment Circle 191 NSC Bose Road Chennai 600 001 The State of Tamil Nadu represented by the Secretary Commercial Taxes & Registration (B1) Department Fort St. George Chennai 600 009 Respondents Writ Petition filed under Article 226 of the Constitution of India seeking a writ of declaration declaring that Section 10(2) of the Tamil Nadu General Sales Tax Act, 1959, as substituted by the Tamil Nadu Act No.60 of 1997 as ultra vires Sections 14 and 15 of the Central Sales Tax Act, 1956 and void Article 286 of the Constitution of India and unenforceable. 1/4

For petitioner : Mr. V.Sriram for N. Inbarajan For respondents : Mr.M.Venkateswaran Special Government Pleader

ORDER

(made by R. MAHADEVAN, J.) Based on the letter dated 11.03.2024 given by the learned counsel for the petitioner before the Registry, this writ petition has been listed today under the caption "for withdrawal".

2.

Today, when this matter was taken up for hearing, the learned counsel for the petitioner sought permission of this Court to withdraw this writ petition, as the petitioner has decided to settle the dispute under the Tamil Nadu Taxes (Settlement of Arrears) Act, 2023, and also made an endorsement in the case bundle to that effect. In this regard, a memo dated 15.03.2024 has also been filed by the learned counsel for the petitioner. 3.

In view of the above submission, endorsement and memo filed by the learned counsel for the petitioner, this writ petition is dismissed as withdrawn, sans costs. Connected M.P. stands closed. [R.M.D, J.] [M.S.Q, J.] cad 15.03.2024 2/4

To The Commercial Tax Officer Park Town II Assessment Circle 191 NSC Bose Road Chennai 600 001 The Secretary Commercial Taxes & Registration (B1) Department Government of Tamil Nadu Fort St. George Chennai 600 009 3/4

R. MAHADEVAN, J.

and MOHAMMED SHAFFIQ, J.

cad 15.03.2024 4/4