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Madras High CourtWP/7593/2021dismissed as infructuous

M/S. Sri Ambika Timer Depot, v. Union Of India,

2024-11-28Honourable Mr Justice R. Suresh Kumar,Honourable Mr Justice C. Saravanan4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 28.11.2024 CORAM :

THE HONOURABLE MR.JUSTICE R. SURESH KUMAR AND THE HONOURABLE MR.JUSTICE C. SARAVANAN M/s. Sri Ambika Timer Depot Rep. by its partner, Shankar Lal M. Patel No.6, VI Cross Street, New Colony Crompet, Chennai - 14.

..

Petitioner Vs.

1. The Union of India Rep. By its Secretary Ministry of Finance, Department of Revenue North Block, New Delhi - 110 001.

2. The Commissioner of Commercial Taxes also Commissioner of State Taxes Ezhilagam, Chepauk Chennai - 05.

3. The Assistant Commissioner Crompet Assessment Circle No:117, Station Road Crompet, Chennai - 44.

..

Respondents Prayer: Petition filed under Article 226 of the Constitution of India, seeking for a writ of declaration, declaring that the Section 8(4) of the Central Sales Tax Act, 1956 and Rule 12(1) of the Central Sales Tax [registration and turnover] Rules, 1957 prescribing the form 'C' declaration as declaratory in nature and not mandatory and as being infringing the rights of the petitioners under Article 14 and 19(1)(g) and as violative of Articles 265, 300A and 301 of the Constitution of India, 1950.

For the Petitioner :

Mr.D.Vijayakumar

ORDER

(Order of the Court was made by R.SURESH KUMAR, J.) It is submitted by Mr.D.Vijayakumar, learned counsel appearing for the petitioner that the present writ petition has become infructuous in view of the settlement that has been arrived out of the SAMADHAN Scheme.

2. Recording the said statement, this writ petition stands dismissed as infructuous. There shall be no order as to costs. Consequently, W.M.P.No.8113 of 2021.

(R.S.K., J.) (C.S.N, J) 28.11.2024 drm

To:

1. The Secretary The Union of India Ministry of Finance, Department of Revenue North Block, New Delhi - 110 001.

2. The Commissioner of Commercial Taxes also Commissioner of State Taxes Ezhilagam, Chepauk Chennai - 05.

3. The Assistant Commissioner Crompet Assessment Circle No:117, Station Road Crompet, Chennai - 44.

R. SURESH KUMAR, J.

AND C. SARAVANAN , J.

(drm) 28.11.2024 (1⁄2)