M/S Multhanmal & Co v. The Deputy Commercial Tax
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED 09.02.2024
CORAM
THE HON'BLE Mr. JUSTICE R. MAHADEVAN AND THE HON'BLE Mr. JUSTICE MOHAMMED SHAFFIQ and M.P.Nos.1, 1 and 1 of 2008 M/s. Multanmal & Co., rep. by its Proprietor Multanmal, 49, Narayana Mudali Street, Chennai 600 079. .. Petitioner in all WPs Vs.
1. The Deputy Commercial Tax Officer, Sowcarpet III Assessment Circle, 191, N.S.C. Bose Road, Chennai 600 001.
2. The State of Tamilnadu, rep. by the Deputy Commissioner (CT) Chennai (North) Division, Greams Road, Chennai 600 108.
3. The Secretary, Tamilnadu Sales Tax Appellate Tribunal (Additional Bench), City Civil Court Buildings, II Floor, Chennai 600 104.
.. Respondents in all WPs 1/5
Prayer in WP.No.7448 of 2008: Writ petition filed under Article 226 of the Constitution of India praying for issuance of a Writ of Certiorari calling for the records on the files of the third respondent in its proceedings in STA.No.1661/2001 dated 11.01.2008 and quash the same as illegal and contrary to the judgment of Constitutional Bench of Supreme Court in the case of Sunrise Associates reported in 145 STC 576. Prayer in WP.No.7453 of 2008: Writ petition filed under Article 226 of the Constitution of India praying for issuance of a Writ of Certiorari calling for the records on the files of the third respondent in its proceedings in STA.No.1661/2001 dated 11.01.2008 and quash the same as illegal to the extent sustained by the third respondent and contrary to the judgment of Constitutional Bench of Supreme Court in the case of Sunrise Associates reported in 145 STC 576.
Prayer in WP.No.7454 of 2008: Writ petitions filed under Article 226 of the Constitution of India praying for issuance of a Writ of Certiorari calling for the records on the files of the third respondent in its proceedings in STA.No.1661/2001, STA.No.57/2002 and STA.No.482/2002 dated 11.01.2008 and quash the same as illegal to the extent sustained by the third respondent and contrary to the judgment of Constitutional Bench of Supreme Court in the case of Sunrise Associates reported in 145 STC 576 and Madras High Court reported in 125 STC 505 in the case of Apollo Saline Pharmaceuticals Pvt. Ltd. 2/5
For Petitioner in all WPs : Mr.P.Prithivi Chopda for Mrs.D.Aruna Chopda For R1 and R2 in all WPs : Mr.M.Venkateswaran Special Government Pleader For R3 in all WPs : Tribunal COMMON ORDER (Order of the court was made by R. MAHADEVAN, J.) Based on the letter dated 08.02.2024 filed by the learned counsel for the petitioner before the Registry, these writ petitions have been listed today under the caption "for withdrawal".
2. When these matters are taken up for hearing, the learned counsel for the petitioner seeks permission of this Court to withdraw these writ petitions, as the petitioner is intended to settle the dispute under the provisions of The Tamil Nadu Taxes (Settlement of Arrears) Act, 2023. He has also made an endorsement in the case bundle, to that effect. 3/5
3. In view of the above submission and the endorsement made by the learned counsel for the petitioner, these writ petitions are dismissed as withdrawn. No costs. Connected miscellaneous petitions are closed. [R.M.D, J.] [M.S.Q, J.] 09.02.2024 Internet : Yes Index : Yes / No av To
1. The Deputy Commercial Tax Officer, Sowcarpet III Assessment Circle, 191, N.S.C. Bose Road, Chennai 600 001.
2. The Deputy Commissioner (CT), The State of Tamilnadu, Chennai (North) Division, Greams Road, Chennai 600 108.
3. The Secretary, Tamilnadu Sales Tax Appellate Tribunal (Additional Bench), City Civil Court Buildings, II Floor, Chennai 600 104.
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R. MAHADEVAN, J.
AND MOHAMMED SHAFFIQ, J.
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