Tvl. Mutha Marketing Agency, v. The Commercial Tax Officer,
2024:MHC:3764
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 05.11.2024 CORAM :
THE HONOURABLE DR.JUSTICE ANITA SUMANTH and THE HONOURABLE MR.JUSTICE G. ARUL MURUGAN and M.P.Nos.1,1 and 1 of 2012 Tvl.Mutha Marketing Agency, represented by its Proprietrix, Ms.R.Manjubai 423, Mint Street, Chennai - 600 079.
.. Petitioner in W.P.Nos.6770 and 6771 of 2012 M/s.Sha Fusaji Megaraj represented by Mr.Shanthilal M.Jain Legal Heir, No.24, Perumal Mudali Street, Chennai - 600 079.
.. Petitioner in W.P.No.6772 of 2012 Vs
1. The Commercial Tax Officer, Now re-designated as Assistant Commissioner (CT), Sowcarpet II Assessment Circle, Wavoo Complex, 191, N.S.C.Bose Road, Chennai - 600 001.
.. Respondents in W.P.Nos.6770 and 6771 of 2012
1. The Deputy Commercial Tax Officer, Now re-designated as Commercial Tax Officer Sowcarpet III Assessment Circle, Wavoo Complex, 191, N.S.C.Bose Road, Chennai - 600 001.
.. 1st Respondent in W.P.No.6772 of 2012
2. The Sales Tax Appellate Tribunal (AB), City Civil Court Buildings, High Court Campus, Chennai - 600 104.
3. The Joint Commissioner (CT), Chennai (North Division), 1, Greams Road, Chennai - 600 006.
.. Respondents in the above W.Ps COMMON PRAYER:
PETITION filed under Article 226 of the Constitution of India praying for the issuance of Writ of Certiorarified Mandamus calling for the records on the files of the 3rd respondent in Rc.No.7714/2010/C3 and 7812/2010/C3, all dated 12.1.2012 and quash the same in sofar as the assessment years 1993-94 and 1994-95 are concerned and further direct the 3rd respondent to issue certificate in accordance with Section 8 of the Tamil Nadu Sales Tax (Settlement of Arrears) Act, 2006 being Act 27 of 2006.
In all W.Ps For Petitioner : No appearance For Respondents : Mr.V.Prashanth Kiran Additional Government Pleader - R1 & R3 R2- Tribunal C O M M O N O R D E R (Order of the Court was made by Dr.ANITA SUMANTH.,J) Notice was directed to be issued to the petitioners and Mr.Rajavelu, learned counsel had undertaken to issue notice to them and
obtain instructions.
2. When the matter was called on 30.10.2024 there is no appearance for the petitioners and the following order was passed: Registry to print the name of the petitioner as the communication addressed to the petitioner by Mr.Rajavelu, learned counsel has been returned with the endorsement 'No such person'. He submits that he will file an Affidavit of service in the Registry.
2. List on 04.11.2024 under the caption 'for dismissal'.
3. Even today, the petitioners are un-represented. Hence, these Writ Petitions and the connected Miscellaneous Petitions are dismissed for non-prosecution. No costs.
[A.S.M., J] [G.A.M., J] sl 05.11.2024 Index:Yes/No Speaking order To
1. The Commercial Tax Officer, Now re-designated as Assistant Commissioner (CT), Sowcarpet II Assessment Circle, Wavoo Complex, 191, N.S.C.Bose Road, Chennai - 600 001.
2. The Deputy Commercial Tax Officer, Now re-designated as Commercial Tax Officer Sowcarpet III Assessment Circle, Wavoo Complex, 191, N.S.C.Bose Road, Chennai - 600 001.
Dr.ANITA SUMANTH,J.
AND G.ARUL MURUGAN,J.
sl
3. The Sales Tax Appellate Tribunal (AB), City Civil Court Buildings, High Court Campus, Chennai - 600 104.
4. The Joint Commissioner (CT), Chennai (North Division), 1, Greams Road, Chennai - 600 006.
and M.P.Nos.1,1 and 1 of 2012 05.11.2024