N Saravanan v. Deputy State Tax Officer (2)
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 19-06-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY and WMP No. 9049 of 2026 N Saravanan proprietor of S and K Constructions, No. 4/604, nanjappar Gounder Street, Dharmapuri - 636 701. ..Petitioner(s) in both WMP's Vs
1. Deputy State Tax Officer (2) Commercial taxes Building, Near Collector Office, Dharmapuri - 636 705.
2. Assistant Commissioner (ST) Commercial Taxes Building, Near Collector Office, Dharmapuri- 636 705
3. District Rural Development Agency Collectorate Road, AVP Azhagammal Nagar, Thanjavur 613 010
4. The District Collector The Collectorate, AVP Azhagammal Nagar, Thanjavur 613 010 ..Respondent(s) in both WMP's PRAYER in :
To extend the time limit to filed the statutory appeal against the penalty imposed on him and also to file the application under Section 80 to pay the interest in installments as directed by
this Honble Court at Paragraph 6.2 and 6.3 of its order dated 23.10.2025 in WP.No.13659/2023.
PRAYER in WMP No. 9049 of 2026 : To extend the time limit to filed the statutory appeal against the penalty imposed on him and also to file the application under Section 80 to pay the interest in installments as directed by this Honble Court at Paragraph 6.2 and 6.3 of its order dated 23.10.2025 in WP.No.13663/2023.
For Petitioner(s):
in both WMP's M/s.Karthik Ranganathan For Respondent(s):
in both WMP's Mr.R.Sethu Prabakaran, Government Counsel (Tax) ************ COMMON ORDER The petitioner has applied for extension of time to file a statutory appeal and to file an application under Section 80 for payment in installments. Said application was filed on the assumption that the amounts lying in the petitioner's bank accounts exceed the petitioner's tax liabilities. Pursuant to directions issued on 17.06.2026, details of the petitioner's liability have been provided. Such liabilities exceed the sum of Rs.7,56,236/-. Therefore, the petitioner is required to pay the additional sum of about
Rs.69,050/-. On instructions, learned counsel for the petitioner submits that this amount would be paid.
2. With these observations, these writ miscellaneous petitions are disposed of. There shall be no order as to costs. 19-06-2026 RNA To
1. Deputy State Tax Officer (2) Commercial taxes Building, Near Collector Office, Dharmapuri - 636 705.
2. Assistant Commissioner (ST) Commercial Taxes Building, Near Collector Office, Dharmapuri- 636 705
3. District Rural Development Agency Collectorate Road, AVP Azhagammal Nagar, Thanjavur 613 010
4. The District Collector The Collectorate, AVP Azhagammal Nagar, Thanjavur 613 010
SENTHILKUMAR RAMAMOORTHY J.
RNA and WMP No. 9049 of 2026 19-06-2026