Chemplast Sanmar Limited v. Commercial Tax Officer

IN THE HIGH COURT OF JUDICATURE OF MADRAS

DATED: 10.07.2019

CORAM:

THE HONOURABLE MR. JUSTICE M.S. RAMESH W.P.No.39149 of 2004 & WPMP.No.46708 of 2004 Chemplast Sanmar Limited, Plant No.III, Raman Nagar, Mettur Dam.

...Petitioner

Vs

1. Commercial Tax Officer, Omalur Circle, Salem.

2. The State of Tamil Nadu, rep. by the Secretary to Government, Department of Commercial Taxes and Religious Endowments, Fort St.George, Chennai - 600 009.

3. The State of Andhra Pradesh, rep. by the Special Secretary to Revenue, Room.No.609, Revenue Department, Government of Andhra Pradesh, Hyderabad - 22.

4. Commercial Tax Officer, Feroz Guda Circle, Hyderabad.

5. Union of India, rep. by the Secretary, Ministry of Finance, Department of Revenue, New Delhi.

...Respondents

PRAYER: Writ Petition filed under Article 226 of the Constitution of India, praying to issue a Writ of Certiorari, quashing the order of the first respondent in CST No.417739/9596 dated 30.11.2004.

For Petitioner : Mr.N.Inbarajan For Respondent : Mrs.Dhanamadhri, Govt. Advocate for R1,R2 & R4 Mr.J.Madanagopal Rao, CGSC for R5 No Appearance for R3

O R D E R

It is brought to the notice of this Court that, along with the present writ petition, the petitioner has simultaneously challenged the impugned assessment order before the Appellate Authorities and final order has also been passed by the Appellate Authority. Hence, no effective orders has been passed in the present writ petition. Accordingly, the writ petition stands closed. No Costs. Consequently, connected miscellaneous petition is closed.

Sd/- Assistant Registrar(CCC) //True Copy// Sub Assistant Registrar Pkn.

To

1. Commercial Tax Officer, Omalur Circle, Salem.

2. The Secretary, State of Tamil Nadu, Department of Commercial Taxes and Religious Endowments, Fort St.George, Chennai - 600 009.

3. The Special Secretary to Revenue, State of Andhra Pradesh, Room.No.609, Revenue Department, Government of Andhra Pradesh, Hyderabad - 22.

4. Commercial Tax Officer, Feroz Guda Circle, Hyderabad.

5. The Secretary, Union of India, Ministry of Finance, Department of Revenue, New Delhi.

+1 cc to Mr.N.Inbarajan, Advocate, S.R.No.58275 +1 cc to the Spl. Government Pleader(Taxes), S.R.No.59378 W.P.No.39149 of 2004 AD(CO) SSM(21/08/2019)