Madras High CourtWP/18959/2010disposed of

M/S.Sujana Universal v. The Commercial Tax Officer,

2020-03-04Honourable Mr Justice R. Mahadevan2 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 04.03.2020

CORAM:

THE HON'BLE Mr. JUSTICE R.MAHADEVAN Writ Petition Nos.18959 & 18960 of 2010 & M.P.Nos.2 & 2 of 2010 M/s. Sujana Universal Industries Ltd.

Represented by its Manager (Accounts) -R.Sakthi Kumar No.4, 8th Floor, Jhaver Plaza 1-A, Nungambakkam High Road Chennai 600 034 ... Petitioner in both W.Ps. Vs.

The Commercial Tax Officer Valluvarkottam Assessment Circle Chennai ... Respondent in both W.Ps.

WP 18959 and 18960 of 2010 Prayers:-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 impugned proceedings of the Respondent in TNGST / 1502597 / 2005-06, 2006-07 dated 12.07.2010, quash the same as illegal and contrary to the orders of this Court in W.A.No.787 of 2008 dated 24.09.2008, WA.1191 of 2008, 1192 of 2008 dated 23.10.2008 and W.P.Nos.530 & 532 of 2010 dated 18.01.2008 and further direct the Respondent to pass fresh order of assessment strictly in accordance with the findings of this Court in W.A.No.787 of 2008 and W.P.Nos.530 to 532 of 2010.

For Petitioner (in both W.Ps.): Mrs. R.Hemalatha For Respondent(in bothW.Ps.) : Mr. A.N.R.Prathap, Govt. Advocate (Taxes) C O M M O N O R D E R It is submitted by the learned counsel for both sides, in the above cases, that the petitioner / company is under liquidation. Therefore, these Writ Petitions are dismissed, with liberty to restore the Writ Petitions at the instance of the learned Liquidator or at the instance of the petitioner, as https://hcservices.ecourts.gov.in/hcservices/

and when the petitioner comes out of the liquidation proceedings. Liberty is also granted to the respondents to act upon in the manner known to law.

2. In view of the above, these Writ Petitions stand dismissed. No costs. Consequently, the connected Miscellaneous Petitions are closed.

Sd/- Assistant Registrar //True Copy// Sub Assistant Registrar kas To The Commercial Tax Officer Valluvarkottam Assessment Circle Chennai +1cc to the Special Government Pleader, S.R.No.19346 W.P.Nos.18959 & 18960 of 2010 & M.P.Nos.2 & 2 of 2010 jp(CO) jrs(28/05/2020) https://hcservices.ecourts.gov.in/hcservices/