M/S Sea King Marine v. The Sales Tax Appellate

2024:MHC:3763

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 05.11.2024 CORAM :

THE HONOURABLE DR.JUSTICE ANITA SUMANTH and THE HONOURABLE MR.JUSTICE G. ARUL MURUGAN and M.P.No.1 of 2008 M/s.Sea King Marine, rep. by its Proprietor, Mr.Vijayakumar No.18, Moore Street, Chennai - 600 001.

.. Petitioner in the above W.Ps.

Vs 1.The Sales Tax Appellate Tribunal, 2nd Floor, City Civil Court Buildings, Madras High Court Campus, Chennai - 104.

2. The Commercial Tax Officer, Harbour Assessment Circle, Chennai - 104.

.. Respondents in the above W.Ps.

PRAYER in W.P.No.5280 of 2008:

PETITION filed under Article 226 of the Constitution of India praying for the issuance of Writ of Certiorari to call for the records on the files of the first respondent in T.A.No.307 of 2002 dated 4.10.2007 and quash the same.

PRAYER in W.P.No.5281 of 2008: PETITION filed under Article 226 of the Constitution of India praying for the issuance of Writ of Declaration declaring the levy of higher rate of tax under entry 4A in Part E of the 1st Schedule to the Tamil Nadu General Sales Tax Act, 1959 till 31.03.2007 is illegal, invalid and contrary to the amendment made in section 14(ix) of Central Sales Tax w.e.f. 1.4.07 insofar as the petitioner is concerned.

In all W.Ps.

For Petitioner : No appearance For Respondents : Mr.V.Prashanth Kiran Government Advocate - R2 C O M M O N O R D E R (Order of the Court was made by Dr.ANITA SUMANTH.,J) These matters were listed for hearing on 30.10.2024 when the petitioner was called absent. It was hence directed to be listed today under the caption 'for dismissal'. Even today, the petitioner is unrepresented. Hence, these Writ Petitions and the connected Miscellaneous Petition are dismissed for non-prosecution. No costs. [A.S.M., J] [G.A.M., J] sl 05.11.2024 Index:Yes/No Speaking order

To 1.The Sales Tax Appellate Tribunal, 2nd Floor, City Civil Court Buildings, Madras High Court Campus, Chennai - 104.

2. The Commercial Tax Officer, Harbour Assessment Circle, Chennai - 104.

Dr.ANITA SUMANTH,J.

AND G.ARUL MURUGAN,J.

sl and M.P.No.1 of 2008 05.11.2024