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Madras High CourtWP/32437/2015dismissed

Tirupur Suriya Textiles (P)Ltd v. The Assistant Commissioner(Ct)

2019-12-18Honourable Mr Justice C. Saravanan3 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 18.12.2019

CORAM

THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P. Nos. 32437 to 32441 of 2015 M.P. Nos. 1,1,1,1, 1 of 2015 Tirupur Suriya Textiles (P) Ltd., Represented by its Managing Director Mr.K.Kuppusamy, 5, MP Nagar Extension, Surya Prabha Garden, Tirupur.

... Petitioner in all W.Ps Vs The Assistant Commissioner (CT), Kongu Nagar Assessment Circle, Tiruppur.

... Respondent in all W.Ps Prayer in W.P. No. 32437 of 2015: Petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorari, calling for the records of the Respondent in proceedings vide TIN:33772441352/2006-2007 dated 22.07.2015 and quash the same.

Prayer in W.P. No. 32438 of 2015: Petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorari, calling for the records of the Respondent in proceedings vide TIN:33772441352/2007-2008 dated 22.07.2015 and quash the same.

Prayer in W.P. No. 32439 of 2015: Petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorari, calling for the records of the Respondent in proceedings vide TIN:33772441352/2008-2009 dated 22.07.2015 and quash the same.

Prayer in W.P. No. 32440 of 2015: Petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorari, calling for the records of the Respondent in proceedings vide TIN:33772441352/2009-2010 dated 22.07.2015 and quash the same.

Prayer in W.P. No. 32441 of 2015: Petition filed under Article 226 of the Constitution of India to issue a Writ of

Certiorari, calling for the records of the Respondent in proceedings vide TIN:33772441352/2012-2013 dated 22.07.2015 and quash the same.

For Petitioner : Mr. S. Raveekumar (in all W.Ps) for Mr. S. Prabhakaran For Respondent : Mr. M. Hariharan (in all W.Ps) Additional Government Pleader COMMON ORDER These five writ petitions have been filed by the Petitioner seeking for the issuance of Writ of Certiorari, to call for the records of the Respondent in proceedings vide TIN:33772441352/2006-2007, TIN:33772441352/2007-2008, TIN:33772441352/2008-2009, TIN:33772441352/2009-2010 TIN:33772441352/2012-2013 dated 22.07.2015 and quash the same.

2. It is informed that the Petitioner a private company has been directed to be wound up and an Official Liquidator has been appointed by the National Company Law Tribunal/National Company Law Appellate Tribunal (in short, NCLT/NCLAT), Chennai. Though the Court directed the Official Liquidator to take steps to enter appearance on behalf of the Petitioner which is under liquidation, till date there is no appearance by the Official Liquidator. Only the learned counsel who appeared originally for the Petitioner has been appearing, since the Petitioner has been directed to be wound up and since there is no appearance by the Official Liquidator, the present writ petition is liable to be dismissed.

3. The present case is therefore dismissed with liberty to the Official Liquidator to appear/to enter appearance on behalf of the Petitioner by filing appropriate application. No costs. Consequently, connected Miscellaneous Petitions are closed.

Sd/- Assistant Registrar(CCC) //True Copy// Sub Assistant Registrar arb To The Assistant Commissioner (CT), Kongu Nagar Assessment Circle, Tiruppur.

+1cc to the Spl.Government Pleader(Taxes) SR.106585 W.P. Nos. 32437 to 32441 of 2015 M.P. Nos. 1,1,1,1, 1 of 2015 SVI(CO) CB(20/02/2020)