Mahindra Holidays And Resorts India Limited v. The State Of Tamil Nadu

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 24.01.2024 CORAM :

THE HONOURABLE MR.JUSTICE R.MAHADEVAN and THE HONOURABLE MR. JUSTICE MOHAMMED SHAFFIQ Writ Appeal Nos.662, 663, 664 and 665 of 2020 and CMP.Nos.9280, 9279, 9284 and 9287 of 2020 Mahindra Holidays & Resorts India Limited., Mahindra Towers' 2nd floor, No.17/18 Patullos Road, Chennai - 600 002, Represented by its General Manager Accounts Mr.A.Sridhar.

.. Appellant in all Writ Appeals

Versus

1. The State of Tamil Nadu, represented by its Revenue Secretary, Fort St. George, Chennai - 600 009.

2. The Deputy Commercial Tax Officer, Udhagai (North), Nilgiris District.

.. Respondents in all Writ Appeals Common Prayer: These writ appeals filed under Clause 15 of Letters Patent praying to set aside the common order dated 25.11.2019 made in W.P.Nos.12168, 12166, 12167 and 15277 of 2008 and allow these appeals. For Appellant : Mr.V.Suresh for M/s. Shivakumar & Suresh in all cases For Respondents : Mr.Haja Nazirudeen, 1/4

Additional Advocate General assisted by Mr.M.Venkateswaran, Special Government Pleader in all cases COMMON JUDGMENT (Judgment of the Court was made by R. MAHADEVAN, J.) When these matters were taken up for consideration, the learned counsel for the appellant submitted that the appellant is inclined to file an application under section 5 of the Tamil Nadu Taxes (Settlement of Arrears) Act, 2023 which is a samadhan scheme for settlement of various tax arrears, including the repealed Tamilnadu Tax on Luxuries Act, 1981, which is the subject matter of the present writ appeals. Stating so, the learned counsel sought permission of this Court to withdraw these writ appeals and also filed memos dated 19.01.2024 to that effect.

2.

In view of the above, these writ appeals stand dismissed as withdrawn. No costs. Consequently, connected miscellaneous petitions are closed.

[R.M.D., J.] [M.S.Q., J.] 24.01.2024 Index : Yes / No Internet : Yes / No av 2/4

To

1. The Revenue Secretary, The State of Tamil Nadu, Fort St. George, Chennai - 600 009.

2. The Deputy Commercial Tax Officer, Udhagai (North), Nilgiris District.

R. MAHADEVAN, J.

3/4

and MOHAMMED SHAFFIQ, J.

av Writ Appeal Nos.662, 663, 664 and 665 of 2020 and CMP.Nos.9280, 9279, 9284 and 9287 of 2020 24.01.2024 4/4