M/S.Stanes Motors(South India) v. The Assistant Commissioner(Ct)

2025:MHC:390

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 13.02.2025 CORAM :

THE HONOURABLE DR.JUSTICE ANITA SUMANTH and THE HONOURABLE MR.JUSTICE C.KUMARAPPAN W.P.Nos.2950 & 2951 of 2010 and MP.Nos.1, 2 & 2 of 2010 M/s.Stanes Motors (South India) Ltd., 1596, Trichy Road, Coimbatore.

... Appellant in both WPs The Assistant Commissioner (CT) Trichy Road Assessment Circle Coimbatore.

... Respondent in both WPs Prayer in WP.No.2950 of 2010: PETITION filed under Article 226 of the Constitution of India praying for the issuance of Writ of Certiorari, to call for the records of the respondent in Entry Tax.1880007/01-02 and quash the proceedings dt.30.11.2009 issued therein in the light of the judgment of this Court in W.A.No.546 -548 of 2006 dt.20.01.2010. Prayer in WP.No.2951 of 2010: PETITION filed under Article 226 of the Constitution of India praying for the issuance of Writ of Certiorari, to call for the records of the respondent in TNGST.1880007/01-02 and quash the proceedings dt. 30.11.2009 issued therein in the light of the judgment of this Court in W.A.No.546 -548 of 2006 dt. 20.01.2010. 1/4

(In both WPs) For Petitioner :

Mr.C.Subramanian for Mr.B.Raveendran For Respondent :

Mr.V.Prashanth Kiran Government Advocate COMMON ORDER (Order of the Court was made by Dr.ANITA SUMANTH.,J) We have heard the submissions of Mr.C.Subramanian, learned counsel appearing on behalf of Mr.B.Raveendran, learned counsel, for the petitioner and Mr.V.Prashanth Kiran, learned Government Advocate, for the respondents.

2.The instant writ petitions have been filed challenging impugned proceedings both dated 30.11.2009 passed under provisions of Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990 (Entry Tax Act) and Tamil Nadu General Sales Tax Act, 1959, (Sales Tax Act). 3.We need not labour on the averments contained in the writ petitions for the reason that in the counter filed in November 2018, at paragraph 6, the assessing authority arrayed as R2 states that final orders have been passed on 12.02.2010 confirming the proposals contained in the pre-assessment notices that are impugned in the present writ petitions. He also confirms that the orders have been served on 18.02.2010 upon the 2/4

writ petitioners.

4.We have specifically requested learned Government Advocate to confirm service of the orders of assessment on the assessee and on instructions, the Department confirms such service. 5.In such circumstances, nothing survives in the present writ petitions and recording the same, both the writ petitions are closed. No costs. Connected miscellaneous petitions are also closed. [A.S.M., J] [C.K., J] 13.02.2025 Index:No Speaking order To The Assistant Commissioner (CT) Trichy Road Assessment Circle Coimbatore.

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DR. ANITA SUMANTH,J.

and C.KUMARAPPAN,J.

W.P.Nos.2950 & 2951 of 2010 and MP.Nos.1, 2 & 2 of 2010 13.02.2025 4/4