M/S. E.R.K. Jewels Mart., v. The Commercial Tax Officer

CMP.No.6257 of 2021 in WA.No.188 of 2021 CMP.No.6257 of 2021 in WA.No.188 of 2021 T.S.SIVAGNANAM,J.

AND R.N.MANJULA,J.

(Order made by T.S.SIVAGNANAM,J) We have heard Mrs.R.Hemalatha, learned counsel for the petitioner and Mr.R.Swarnavel, learned Government Advocate appearing for the respondent.

2. This petition has been filed to modify the judgment in W.A.No.188 of 2021, dated 20.01.2021. The modification is only in the operative portion of the order, more particularly, in paragraph 6, where the appellant was directed to file a statutory appeal provided under the Act, after following the procedure stipulated on or before 22.02.2021.

3. It appears that the Accountant, who was taking care of the matter in the office of the petitioner, has been tested positive for Covid-19 and is hospitalized and therefore, the petitioner/appellant cannot comply with the 1/2 http://www.judis.nic.in

CMP.No.6257 of 2021 in WA.No.188 of 2021 T.S.SIVAGNANAM,J.

& R.N.MANJULA,J.

direction within the time permitted and the learned counsel for the petitioner submitted that if reasonable time is granted, the petitioner/appellant will comply with the order.

4. Taking note of the facts pleaded before us, we modify the order in paragraph 6 only to the extent by changing the date to 22.04.2021, instead of 22.02.2021.

5. Accordingly, the civil miscellaneous petition is ordered. (T.S.S.,J.) (R.N.M.,J.) 31.03.2021 Note: Registry is directed to issue a fresh certified copy of the order at the earliest hvk CMP.No.6257 of 2021 in WA.No.188 of 2021 2/2 http://www.judis.nic.in