M/S. Balaji Theatre, v. The Union Territory

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 23.10.2024

CORAM

THE HONOURABLE MR.JUSTICE R.SURESH KUMAR and THE HONOURABLE MR.JUSTICE C.SARAVANAN W.A.No.194 of 2016 and W.P.Nos.11870, 31534 & 38521 of 2016 and 191 & 5058 of 2017 and C.M.P.No.2921 of 2016 and W.M.P.Nos.10239, 10240, 27374 & 33005 of 2016 and W.M.P.Nos.182, 5341 & 5342 of 2017 M/s.Balaji Theatre, Represented by its Managing Partner R.Kaliyaperumal @ Perumal, No.118, Kamarajar Salai, Puducherry - 11.

... Appellant & Petitioners in all cases -Vs1/6

3. The Commissioner-cum-Entertainment Officer, Oulgarpet Municipality, Puducherry - 5.

... Respondents in W.A.No.194 of 2016

3. The Revenue Officer-cum-Entertainment Tax Officer, Oulgarpet Municipality, Puducherry - 5.

... Respondents in W.P.No.11870 of 2016

3. The Commissioner-cum-Entertainment Officer, Oulgarpet Municipality, Puducherry - 5.

4. M.S.Ramesh ... Respondents in W.P.No.31354 of 2016 2/6

3. The Revenue Officer-cum-Entertainment Tax Officer, Oulgarpet Municipality, Puducherry - 5.

4. The Commissioner Oulgarpet Municipality, Puducherry - 5.

5. The Committee, Represented by its Member-cum-Entertainment Tax Officer, Oulgarpet Municipality, Puducherry - 5.

... Respondents in W.P.Nos.38521 of 2016 and 191 & 5058 of 2017 PRAYER in W.A.No.194 of 2016 : Appeal filed under Clause 15 of Letters Patent, to set aside the order in W.P.No.4671 of 2016 dated 16.02.2016. COMMON PRAYER in WRIT PETITIONS: Writ Petitions filed under Article 226 of Constitution of India praying for issuance of Certiorari, to call for the records of the third respondent herein in respective petitions in passing of the impugned order by the third respondent in his proceedings in No.1516/OM/Revenue/Ent-Tax/2015-16 dated 22.03.2016, 01.09.2016, 24.10.2016, 26.12.2016 and 17.02.2017 respectively and quash the same 3/6

For Appellant & Petitioner :

Mr.P.Dinesh Kumar in all cases For Respondents :

Mr.J.Kumaran Addl. Govt. Pleader for R1 and R2 in all cases and R4 & R5 in W.P.No.38521 of 2016 and 191 & 5058 of 2017 Mr.M.Gopi for Mr.T.M.Naveen for R3 in all cases C O M M O N J U D G M E N T (Judgment of the Court was delivered by R.SURESH KUMAR, J.) It is submitted that the writ appeal and writ petitions are of the year 2016 and 2017. It is also brought to our notice by the learned representing counsel appearing for the appellant / writ petitioner that, the appellant / writ petitioner is no more, i.e., Managing Director of the Theatre is no more, therefore, he could not get any further instructions despite efforts have been taken in this regard.

2. Recording the said submission, the Writ Appeal as well as the Writ Petitions are dismissed as abated with a liberty to the appellant / writ petitioner to revive the same in case on behalf of the appellant / writ petitioner if any one comes forward as a Partner or Managing Partner to restore these cases and to 4/6

get along with the same in future. No costs. Consequently, connected miscellaneous petitions are closed.

(R.S.K., J.) (C.S.N., J.) 23.10.2024 NCC : Yes / No Index : Yes / No Speaking Order : Yes / No vji To

1. The Chief Secretary, The Union Territory of Puducherry, Government of Puducherry, Puducherry.

3. The Commissioner-cum-Entertainment Officer, Oulgarpet Municipality, Puducherry - 5.

4. The Revenue Officer-cum-Entertainment Tax Officer, Oulgarpet Municipality, Puducherry - 5.

5. The Commissioner Oulgarpet Municipality, Puducherry - 5.

6. The Member-cum-Entertainment Tax Officer, The Committee, Oulgarpet Municipality, Puducherry - 5.

5/6

R.SURESH KUMAR, J.

and C.SARAVANAN, J.

vji W.A.No.194 of 2016 and W.P.Nos.11870, 31534 & 38521 of 2016 and 191 & 5058 of 2017 and C.M.P.No.2921 of 2016 and W.M.P.Nos.10239, 10240, 27374 & 33005 of 2016 and W.M.P.Nos.182, 5341 & 5342 of 2017 23.10.2024 6/6