Saradha v. The Deputy Commissioner Of Commercial Tax

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 28.03.2024

CORAM:

THE HONOURABLE MR.JUSTICE S.SOUNTHAR 1.Saradha 2.Lalitha Kishore 3.Minor.Sri Mahalakshmi, D/o.Late Baskar, Rep. by its next friend/mother Saradha/1st petitioner 4.Rajammal ... Petitioners vs 1.The Deputy Commissioner of Commercial Tax, O/o. Deputy Commissioner of Commercial Tax, Pitchards Road, Hasthampatti, Salem - 636007.

2.The Joint Commissioner of Commercial Tax, O/o. Joint Commissioner of Commercial Tax, Pitchards Road, Hasthampatti, Salem - 636007.

3.Sathya ... Respondents Prayer: Civil Revision Petition is filed under Article 227 of the Constitution of India, praying to direct the learned II Additional District Judge, Salem to 1/4

dispose of the S.O.P.No.95 of 2020 within a time frame, as fixed by this Court by allowing this Civil Revision Petition. For Petitioners : Mr.K.Sathish Kumar For R1 and R2 : Mr.M.Venkateswaran Special Government Pleader (Taxes)

ORDER

The Civil Revision Petition is filed seeking a direction to II Additional District Judge, Salem to dispose of Succession Original Petition filed by the petitioners in S.O.P.No.95 of 2020 within a time frame fixed by this Court.

2. M.Venkateswaran, learned Special Government Pleader (Taxes) takes notice for the respondents 1 and 2.

3. In view of the limited prayer made in this revision, this Court is inclined to dispose the revision even without notice to the 3rd respondent.

4. A perusal of the e-court adjudication status filed in the typed-set of papers would suggest that the original petition was posted for argument as 2/4

early as 21.11.2023 and subsequently, the respondent filed an application in I.A.No.5 of 2024 for reopening the case and the same is pending.

5. The learned counsel for the petitioners submits that he has no objection for reopening case. The said statement made by the learned counsel for the petitioners is recorded.

6. In view of the same, the Trial Court is directed to reopen the case and after giving an opportunity to the respondent to lead evidence to dispose of S.O.P.No.95 of 2020 as expeditiously as possible. No costs.

7. With the above direction, the Civil Revision Petition is disposed of. No costs.

28.03.2024 Index : Yes / No Speaking order : Yes / No : Yes / No dm 3/4

S.SOUNTHAR, J.

dm To 1.The II Additional District Judge, Salem.

2.The Deputy Commissioner of Commercial Tax, O/o. Deputy Commissioner of Commercial Tax, Pitchards Road, Hasthampatti, Salem - 636007.

3.The Joint Commissioner of Commercial Tax, O/o. Joint Commissioner of Commercial Tax, Pitchards Road, Hasthampatti, Salem - 636007.

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