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Madras High CourtWP/30003/2002closed

M/S. T. Thangavel Chettiyar v. The Joint Commissioner Of Commercial Taxes(Ctsmr)

2024-08-22Honourable Dr Justice Anita Sumanth,Honourable Mr.Justice G.Arul Murugan4 pages

2024:MHC:3200

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 22.08.2024 CORAM :

THE HONOURABLE DR.JUSTICE ANITA SUMANTH and THE HONOURABLE MR.JUSTICE G. ARUL MURUGAN M/s.T.Thangavel Chettiyar, T.Muthusamy Chettiyar Bhavani Road Perundurai.

.. Petitioner vs 1.The Joint Commissioner of Commercial Taxes (CTSMR) Commissioner of Commercial Taxes, Chepauk Chennai 600 005.

2.The Appellate Assistant Commissioner (CT) Erode.

3.The Commercial Taxes Officer Perundurai, Erode District.

.. Respondents Prayer : Petition filed under Article 226 of the Constitution of India praying to issue a writ of certiorarified mandamus to call for the records of the first respondent in reference No.N1/72352/96 in SMR Number 80/97 and quash the impugned order dated 20.02.2002 and further restore the order of the second respondent in A.P.54/96 dt 31.07.1996. 1/4

For Petitioner :

Mr.C.Subramanian for M/s.Chandran Karuppiah & Ramani For Respondents :

Mr.C.Harsha Raj Additional Government Pleader

ORDER

(Order of the Court was made by Dr.ANITA SUMANTH.,J) Both Mr.C.Subramanian, learned counsel appearing for M/s.Chandran Karuppiah & Ramani, learned counsel for the petitioner and Mr.C.Harsha Raj, learned Additional Government Pleader for the Commercial Taxes Department would accede to the position that the present writ petition is infructuous as the petitioner/assessee has settled the demand by way of an application made before the authorities under the Samadhan scheme and Form-V that deals with the certificate of settlement has been issued on 11.12.2023.

2. In view of the same, this writ petition is closed as infructuous. No costs.

[A.S.M., J] [G.A.M., J] 22.08.2024 Index:Yes/No Speaking Order mpl 2/4

To 1.The Joint Commissioner of Commercial Taxes (CTSMR) Commissioner of Commercial Taxes, Chepauk Chennai 600 005.

2.The Appellate Assistant Commissioner (CT) Erode.

3.The Commercial Taxes Officer Perundurai Erode District.

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DR. ANITA SUMANTH,J.

and G. ARUL MURUGAN.,J mpl 22.08.2024 4/4