M/S.Steels India v. The Assistant Commissioner (St),

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED:26.04.2023

CORAM:

THE HONOURABLE MR.JUSTICE S.VAIDYANATHAN AND THE HONOURABLE MRS.JUSTICE R.KALAIMATHI W.A.Nos.964, 956, 973, 957 and 971 of 2023 and C.M.P.Nos.9648, 9536, 9606, 9637 and 9523 of 2023 Steels India, Represented by its Proprietor, V.Rengaraj, Door No.2/1H/17, 3rd Floor, Kummalamman Koil Street, Tondiarpet, Chennai- 600081.

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Appellant in all Appeals -vsThe Assistant Commissioner (ST), Tondiarpet Assessment Circle, No.19 & 20, Kummalamman Koil Street, Tondiarpet, Chennai-600081 & presently at No.32, Elephant Gate Police Station Bridge Road, Vepery, Chennai-600003.

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Respondent in all Appeals Writ Appeals filed under Clause 15 of Letters Patent Act, to set aside the order dated 16.11.2022 passed by this Court in W.P.Nos.1793,1799, 1797, 1785 and 1792 of 2020.

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For Appellant : Mr.R.Kumar (in all Appeals) For Respondents : Mr.M.Venkateswaran (in all Appeals) Special Government Pleader (Taxes) *** C O M M O N J U D G M E N T These Writ Appeals have been preferred to set aside the common order dated 16.11.2022 passed by this Court in W.P.Nos.1785, 1792, 1793, 1797 and 1799 of 2020 in dismissing Writ Petitions filed by the Appellant.

2. When these Appeals were taken up for hearing, the learned counsel appearing for the Appellant/Writ Petitioner submitted that as the Appellant/Writ Petitioner has not appeared before this Court when the matter was listed on 16.11.2022, he was not aware of the order dated 16.11.2022 passed by this Court in the aforesaid Writ Petitions and only after receipt of notice from the Respondent dated 02.02.2023, the Appellant came to know about the said order and as the time limit got expired, the Appellant/Writ Petitioner could not file the Appeal in time, as directed by this Court. He further submitted that the Appellant may be given further time of three weeks to prefer an Appeal, before the Appellate authority as ordered by this Court, for which the learned 2/4

Special Government Pleader (Taxes) has no serious objection.

3. In view of the same, the Appellant is directed to prefer an Appeal as directed by this Court, within a period of three weeks from the date on which the copy of the order is made ready and on such Appeal being filed the Appellate authority shall consider the same and pass orders orders on merits and in accordance with law. With the above directions, these Writ Appeals stand disposed of. No costs. Consequently, connected Miscellaneous Petitions are closed. [S.V.N., J.,] [R.K.M., J] 26.04.2023 Index: Yes / No Internet: Yes / No arr Note: Registry is directed to return the original impugned order to the learned counsel appearing for the Petitioner, if the same is available in the bundle, after replacing with the xerox copy of the same.

To The Assistant Commissioner (ST), Tondiarpet Assessment Circle, No.19 & 20, Kummalamman Koil Street, Tondiarpet, Chennai-600081 & presently at No.32, Elephant Gate Police Station Bridge Road, Vepery, Chennai-600003.

S. VAIDYANATHAN,J., 3/4

and R.KALAIMATHI .,J arr W.A.Nos.964, 956, 973, 957 and 971 of 2023 and C.M.P.Nos.9648, 9536, 9606, 9637 and 9523 of 2023 26.04.2023 4/4