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Madras High CourtWP/34766/2013dismissed as infructuous

Tvl. Sonal Vyapar Ltd. v. The Commercial Tax Officer

2024-11-05Honourable Dr Justice Anita Sumanth,Honourable Mr.Justice G.Arul Murugan4 pages

2024:MHC:3780

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 Tvl.Sonal Vyapar Limited rep. by its Director, Mr.R.Raajasekaran No.110/2, Nattamangala Main Road, Maniyanoor, Salem - 636 010.

.. Petitioner Vs

1. The Commercial Tax Officer, Now re-designated as Assistant Commissioner (CT)(FAC) Suramangalam Assessment Circle, Salem.

2. The Appellate Assistant Commissioner (CT), Now re-designated as Appellate Deputy Commissioner (CT) C.T.Building, Salem.

3.The Sales Tax Appellate Tribunal (AB), Commercial Taxes Building, Dr.Balasundaram Road, Coimbatore - 641 018.

.

.. Respondents 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

C.T.M.P.No.30/2009 in C.T.S.A.No.465/2001 dated 24.7.2013 and quash the same and further direct the 3rd respondent to consider and pass orders afresh on the petitioner submitted under Section 55 of the Tamil Nadu General Sales Tax Act, 1959.

For Petitioner : Mr.B.Raveendran For Respondents : Mr.TNC.Kaushik Additional Government Pleader - R1 & R2

O R D E R

(Order of the Court was made by Dr.ANITA SUMANTH.,J) Mr.B.Raveendran, learned counsel for the petitioner states that nothing survives in this matter as the petitioner has availed settlement under the Samadhan Scheme. A certificate of settlement in Form V dated 12.02.2024 is placed on file.

2. Recording the above, this Writ Petition is dismissed as infructuous. 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)(FAC) Suramangalam Assessment Circle, Salem.

2. The Appellate Assistant Commissioner (CT), Now re-designated as Appellate Deputy Commissioner (CT) C.T.Building, Salem.

3.The Sales Tax Appellate Tribunal (AB), Commercial Taxes Building, Dr.Balasundaram Road, Coimbatore - 641 018.

Dr.ANITA SUMANTH,J.

AND G.ARUL MURUGAN,J.

sl 05.11.2024