Pollachi Surabi Manamagizh Mandram v. The Commissioner
IN THE HIGH COURT OF JUDICATURE AT MADRAS
Dated : 28.03.2025 Coram The Hon'ble Mr.Justice Krishnan Ramasamy W.P.Nos.11442 of 2025 and WMP.No.12921 of 2025 Pollachi Surabi ManamagizhMandram Represented by its President S.Deyvam, No.5-481/B-B2, KNG Pudurpirivu, Thadagam Road, Coimbatore District. ... Petitioner ..Vs..
1. The Commissioner Commercial Tax, Perur Circle, Balasundaram Road, Gopalapuram, Coimbatore 641 018.
2. The Assistant Commissioner(CT), Commercial Tax, Perur Circle, Balasundaram Road, Gopalapuram, Coimbatore 641 018.
... Respondents Prayer: Writ Petitions filed under Article 226 of the Constitution of India for issuance of a Writ of Mandamus to direct the respondents 1 and 2 to amend the address of the petitioner to D.No.5/481-B1,B2, K.N.G.Pudur Pirivu, Thadagam 1/6
Road, Coimbatore District in the Registration Certificate under the Tamil Nadu VAT Act, 2006 by considering the online application dated 01.03.2024 in accordance with law.
For Petitioner : Mr.P.Chandrasekar for Mr.K.Karthik For Respondent : Mr.T.N.C.Kaushik (Taxes) (R1 and R2) Additional Government Pleader Mr.P.Balathandayutham (R3) Special Government Pleader
O R D E R
This writ petition has been filed to direct the respondents 1 and 2 to amend the address of the petitioner to D.No.5/481-B1,B2, K.N.G.Pudur Pirivu, Thadagam Road, Coimbatore District in the Registration Certificate under the Tamil Nadu VAT Act, 2006 by considering the online application dated 01.03.2024 in accordance with law.
2. Mr.T.N.C.Kaushik, learned Additional Government Pleader (Taxes), takes notice on behalf of the respondents 1 and 2. Mr.P.Balathandayutham, learned Special Government Pleader takes notice for the 3rd respondent.
4. By consent of the parties, the main Writ Petition is taken up for disposal at the time of admission stage itself. 2/6
5. The learned counsel for the petitioner submits that the petitioner changed the address of the society from No.50/1 Kabalipalayam Road, Kullichettypalayam, Coimbatore District to D.No.4/481-B1, B2, K.N.G.PudurPirivu, Thadagam Road, Coimbatore District. Subsequently, the petitioner also obtained on objection certificate from fire, Sanitary, Stability, FSSAI etc., and by proceedings dated 13.09.2024 and the Commissioner of Prohibition and Excise also granted F.L.2 licence to the petitioner for its new address. The petitioner applied for amendment of registration certificate under the Tamil Nadu VAT Act, 2006 to the respondents 1 and 2 through online requesting the change of address, but the same is kept pending till date. Further, he would submit that the respondents 2 and 3 are disturbing the petitioner from running the business. Therefore, the petitioner had come forward with the aforesaid relief.
6. The learned counsel appearing for the respondents submitted that the respondents 1 and 2 will consider the online application submitted by the petitioner and pass appropriate orders on the same. 3/6
7. Heard the learned counsel for the petitioner and the counsel for the Respondents and also perused the materials available on record.
8. Considering the submission made by the learned counsel appearing on either side, this Court without going into the merits of the case directs the respondents 1 and 2 to pass orders on the online application filed by the petitioner on 01.03.2024, on merits and in accordance with law, within a period of four weeks from the date of receipt of a copy of this order and communicate the decision taken to the petitioner. In the meantime, the respondents are directed to allow the petitioner to run its business, until the disposal of the online application dated 01.03.2024.
9. Accordingly, this writ petition is disposed of. There is no order as to costs. Consequently, the connected miscellaneous petitions is closed. 28.03.2025 Speaking/Non-speaking order Index : Yes / No arr To 4/6
1. The Commissioner Commercial Tax, Perur Circle, Balasundaram Road, Gopalapuram, Coimbatore 641 018.
2. The Assistant Commissioner(CT), Commercial Tax, Perur Circle, Balasundaram Road, Gopalapuram, Coimbatore 641 018.
Krishnan Ramasamy,J., arr 5/6
W.P.No. 11442 of 2025 28.03.2025 6/6