J.Thomas & Company Pvt. Ltd., v. The Commercial Tax Officer,
2024:MHC:3266
IN THE HIGH COURT OF JUDICATURE AT MADRAS
Dated: 03.09.2024
CORAM
THE HONOURABLE DR. JUSTICE ANITA SUMANTH and THE HONOURABLE MR. JUSTICE G.ARUL MURUGAN and WPMP No.5824 and 5825 of 2004 W.P.No.4991 of 2004:
J.Thomas & Company Private Limited Nilhat House, Porter Avenue, Kotagiri Road, Post Box No.30, Coonoor - 643 101.
.... Petitioner Vs
1. The Commercial Tax Officer, Coonoor.
2. The State of Tamil Nadu, represented by the Secretary to Government, Department of Commercial Taxes and Religious Endowments, Fort St. George, Chennai - 600 009.
3. The Tamil Nadu Taxation Special Tribunal, represented by its Registrar, Second Floor, Singaravelar Maaligai, Chennai - 600 001.
.... Respondents PRAYER: PETITION under Article 226 of the Constitution of India praying for issuance of writ of mandamus directing the first respondent herein to forbear from proceedings any further pursuant to his proceedings in TNGST Asst.No.2540206/2002-2003 dated 9.1.2004, till the disposal of the O.P.No.198/2004.
In all W.P.s.
For Petitioner : Mr.N.Sri Prakash and Mr.U.Sriram For Respondents : Mr.V.Prashanth Kiran Government Advocate - R1 and R2 Tribunal - R3 C O M M O N O R D E R (Order of the Court was made by Dr.ANITA SUMANTH,J.) A memo dated 03.09.2024 has been filed by Mr.Sri Prakash, learned counsel on record for the petitioner as follows:
S.No.
Writ Petition No.
Prayer W.P.No.4991 of Writ of Mandamus - Directing the First respondent to forbear from proceeding any further pursuant to his proceedings in TNGST Asst.No.2540206/2002-2003 dated 09.1.2004, till the disposal of the O.P.No.198/2004.
W.P.No.4992 of Writ of Mandamus - Directing the First respondent to forbear from proceeding any further pursuant to his proceedings in TNGST Asst.No.2540206/2003-2004 dated 09.1.2004, till the disposal of the O.P.No.199/2004.
W.P.No.4993 of Writ of Certiorari to call for the records on the file of First Respondent in TNGST Asst.No.2540206/2002-2003 dated 09.1.2004 and quash the same.
W.P.No.4994 of Writ of Certiorari to call for the records on the file of First Respondent in TNGST Asst.No.2540206/2003-2004 dated 09.1.2004 and quash the same.
W.P.No.4995 of Writ of Declaration to declare Rule 4(2) of the Tamil Nadu Additional Sales Tax Rules, 1970 as ultravires Section 2(1)(aa) and Section 4 of the Tamil Nadu Additional Sales Tax Act, 1970.
S.No.
Writ Petition No.
Prayer W.P.No.5612 of Writ of Certiorari to call for the records on the file of First Respondent in his Distraint Order in Form No.1 in TNGST Asst.No.2540206/2002-2003 dated 26.02.2004 and quash the same.
2. It is further submitted that the petitioner in the above Writ Petitions has decided to withdraw the above-mentioned Writ Petitions and has instructed us to accordingly withdraw the above Writ Petitions.
3. It is therefore prayed that this Hon'ble Court may be pleased to permit the petitioner to withdraw the above-mentioned Writ Petitions and thus render justice.
2. Recording the aforesaid memo and the endorsement made by Mr.U.Sriram, learned counsel representing the learned counsel on record for the petitioner, these Writ Petitions and the connected Miscellaneous Petitions are dismissed as withdrawn. No costs.
(A.S.M.,J) (G.A.M.,J) 03.09.2024 Index:Yes/No Speaking order sl To
1. The Commercial Tax Officer, Coonoor.
2. The State of Tamil Nadu, represented by the Secretary to Government, Department of Commercial Taxes and Religious Endowments, Fort St. George, Chennai - 600 009.
3. The Tamil Nadu Taxation Special Tribunal, represented by its Registrar, Second Floor, Singaravelar Maaligai, Chennai - 600 001.
DR. ANITA SUMANTH,J.
and MR. G.ARUL MURUGAN,J.
and WPMP No.5824 and 5825 of 2004 03.09.2024