Tuticorin Alkali Chemicals v. The Commercial Tax Officer
THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 01.09.2025
CORAM:
THE HONOURABLE MR.JUSTICE S.M.SUBRAMANIAM AND THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P.No. 37656 of 2005 and W.P.No. 36415 of 2005 Tuticorin Alkali Chemicals & Fertilizers Limited, East Coast Centre, No.553, Anna Salai, Teynampet, Chennai - 600 018.
...Petitioner in both the Writ Petitions
Vs.
1.The Commercial Tax Officer, No.46, Greenways Road, T.Nagar (East) Assessment Circle, Chennai - 600 028.
2.The State of Tamil Naud, Represented by the Secretary to Government, Department of Commercial Taxes and Religious Endowments, Fort St. George, Chennai - 600 009.
...Respondents in both the Writ Petitions
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PRAYER in W.P.No.37656 of 2005: This Petition came to be numbered by transfer of O.P.No.448 of 2001 from the file of the Tamil Nadu Taxation Special Tribunal, Chennai under Section 7 of the Tamil Nadu Act 42 of 1992 after abolition of the Tribunal in 2004 praying to pass appropriate orders forbearing the 1st and 2nd respondents herein from recovering purchase tax under Section 7A of the Tamil Nadu General Sales Tax Act, 1959 from the petitioners herein, for the period from 01.04.1983 to 31.03.1985, in terms of G.O.P.No.712 CT & RE dated 01.07.1983 and G.O.P.No.637 CT & RE dated 15.06.1984 of the 2nd respondent herein. PRAYER in W.P.No.36415 of 2005: This Petition came to be numbered by transfer of O.P.No.
447 of 2001 from the file of the Tamil Nadu Taxation Special Tribunal, Chennai under Section 7 of the Tamil Nadu Act 42 of 1992 after abolition of the Tribunal in 2004 praying to call for the records on the file of the 2nd respondent herein in Letter No.17009/D2/99-1 dated 26.11.1999 and quash the same and direct the 2nd respondent herein to pass appropriate orders in the nature of remission under Section 17(4) of the Tamil Nadu General Sales Tax Act, 1959 of the taxes demanded from the petitioners herein under Section 7A of the Tamil Nadu General Sales Tax Act, 1959 for the assessment period from 01.04.1983 to 31.03.1985 by giving effect to G.O.P.No.712 CT& RE dated 01.07.1983 and G.O.P.No.637 CT&RE dated 15.06.1984 of the 2nd respondent herein. For Petitioner : Mr.N.Prasad For Respondents : Mr.T.N.C.
(Order of the Court was made by S.M.SUBRAMANIAM, J.) The learned counsel for the petitioner would submit that the petitioner had already availed the Samadhan Scheme and the issues are settled. Therefore, the petitioner has chosen to withdraw this petition and he has also made an endorsement to that effect.
2. In view of the submission and endorsement made by the leaned counsel for the petitioner, these Writ Petitions are dismissed as withdrawn. No costs.
(S.M.S., J.) (C.S.N., J.) 01.09.2025 dsa Internet :Yes/No Index :Yes/No :Yes/No Speaking/Non-speaking order 3/5
To:
1.The Commercial Tax Officer, No.46, Greenways Road, T.Nagar (East) Assessment Circle, Chennai - 600 028.
2.The Secretary to Government, State of Tamil Naud, Department of Commercial Taxes and Religious Endowments, Fort St. George, Chennai - 600 009.
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S.M.SUBRAMANIAM, J.
and C.SARAVANAN, J.
dsa W.P.No. 37656 of 2005 and W.P.No. 36415 of 2005 01.09.2025 5/5