← Library
Madras High CourtWP/17232/2026disposed of

Maha Power Control v. State Tax Officer

2026-06-01Honourable Mr Justice Senthilkumar Ramamoorthy4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 01.06.2026

CORAM

THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP Nos. 17232, 17242, 17257 and 17264 of 2026 and WMP Nos. 18511, 18515, 18533 and 18539 of 2026 Maha Power Control Rep by its Proprietor No.241, Alakesan Street, 5th Street, K.K.Puthur Coimbatore-641 038 ..Petitioner in all WPs Vs State Tax Officer Velandipalayam Assessment circle Dr.Balasundaram Road Coimbatore-641 025 ..Respondent in all W.Ps W.P. No.17232 of 2026: Petition filed under Article 226 of The Constitution of India praying for the issuance of a writ of certiorari to call for the entire records relating to the impugned order in TIN 33166203008/2007-08 dated 20.02.2026 passed by the Respondent and quash the same.

W.P. No.17242 of 2026: Petition filed under Article 226 of The Constitution of India praying for the issuance of a writ of certiorari to call for the entire records relating to the impugned order in TIN33166203008/2008-09 dated 20.02.2026 passed by the Respondent and quash the same.

W.P. No.17257 of 2026: Petition filed under Article 226 of The Constitution of India praying for the issuance of a writ of certiorari to call for the entire records calling for the entire records relating to the impugned order in TIN33166203008/2009-10 dated 20.02.2026 passed by the Respondent and quash the same.

W.P. No.17264 of 2026: Petition filed under Article 226 of The Constitution of India praying for the issuance of a writ of certiorari to call for the entire records calling for the entire records relating to the impugned order in TIN33166203008/2010-11 dated 20.02.2026 passed by the Respondent and quash the same.

For Petitioner:

Mr.T.Ramesh in all WPs For Respondent:

Ms.Amirta Poonkodi Dinakaran, Govt. Counsel (Tax) COMMON ORDER Separate orders dated 20.02.2026 are assailed in these writ petitions. Said writ petitions were lodged in April 2026, i.e., within the prescribed period of limitation for filing statutory appeals.

2. In view of the existence of a statutory remedy, these writ petitions are disposed of by granting leave to the petitioner to file statutory appeals. In case such appeals are filed within thirty days from the date of receipt of a copy of this order, the appeals shall be received

and disposed of on merits without going into the question of limitation. Any deposits or appropriations made earlier towards statutory pre-deposit shall be taken into consideration by the appellate authority. Consequently, connected miscellaneous petitions are closed. There shall be no order as to costs.

01.06.2026 Index: Yes/No mmi To The State Tax Officer Velandipalayam Assessment circle Dr.Balasundaram Road Coimbatore-641 025

SENTHILKUMAR RAMAMOORTHY J.

mmi WP Nos. 17232, 17242, 17257 and 17264 of 2026 01.06.2026