M/S. Neycer India Limited v. The State Of Tamil Nadu
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 02.07.2024
CORAM
THE HONOURABLE MR.JUSTICE SENTHILKUMAR RAMAMOORTHY W.P.
No.15000 of 2023 and W.M.P.Nos.14549, 14550 of 2023 &18140 of 2024 M/s.Neycer India Limited Rep by its Assistant General Manager (Finance) Mr.T.Mani, Vadalur, Cuddalore District.
... Petitioner -vs1.The State of Tamil Nadu, Represented by its Secretary to Government, Commercial Taxes Department, Fort St George, Chennai - 9. 2.The Assistant Commissioner (CT) Cuddalore (Taluk) Assessment Circle, Manjakuppam, Cuddalore - 607 001.
... Respondents PRAYER: Writ Petition filed under Article 226 of the Constitution of India, pleased to issue a Writ of Certiorarified Mandamus, calling for the records of the 1st respondent in G.O.(2D) No.34 dated 17.04.2023 and the consequential two notices dated 02.05.2023 issued by the 2nd 1/5
respondent vide Ref.No. A3/5843/2000 claiming payment of Rs.80,42,027/- & Rs.11,27,86,111/- and quash the same and further direct the respondents to waive the amount towards interest, penalty, non production of C Form and other compensations referred to the notice dated 02.05.2023 of the 2nd respondent. For Petitioner : Mr.V.Ramesh for Mr.T.Thiyagarajan For Respondents : Mr.V.Prasanth Kiran, GA (T) **********
ORDER
Learned counsel for the petitioner seeks to withdraw this writ petition with leave to file a separate petition with regard to the balance portion of the demand contained in impugned notice dated 02.05.2023. An affidavit dated 23.05.2024 has been filed to set out the reasons for seeking leave. In such affidavit, it is stated that the petitioner has opted for settlement under Section 5 of the Tamil Nadu Tax (Settlement of Arrears) Act, 2023. As a consequence, it is stated that it becomes necessary to withdraw the writ petition. As regards 2/5
the balance portion of demand, learned counsel for the petitioner states that W.P.No.11787 of 2024 was disposed of by directing the respondents to consider and dispose of representation dated 26.02.2024. Upon disposal thereof, he submits that it becomes necessary to file a separate writ petition with regard to such balance portion.
2. In these circumstances, by granting leave as requested for, W.P.No.15000 of 2023 is dismissed as withdrawn without any order as to costs. Consequently, W.M.P.Nos.14549, 14550 of 2023 and 18140 of 2024 are closed.
02.07.2024 rna Index : Yes / No Internet : Yes / No 3/5
To 1.The Secretary to Government, Commercial Taxes Department, Fort St George, Chennai - 9.
2.The Assistant Commissioner (CT) Cuddalore (Taluk) Assessment Circle, Manjakuppam, Cuddalore - 607 001.
SENTHILKUMAR RAMAMOORTHY,J 4/5
rna and W.M.P.Nos.14549, 14550 of 2023 &18140 of 2024 02.07.2024 5/5