M/S.Purvidh Cars v. State Tax Officer(St)(Fac),

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 26.05.2023

CORAM:

THE HONOURABLE Mr.JUSTICE V.LAKSHMINARAYANAN M/s Purvidh Cars, Rep.by its Partner, No.3/334, Elim Street, Mettukuppam Oggiam Thuraipakkam, Sholinganallur, Chennai - 600 097.

...Petitioner.

Vs.

1. State Tax Officer (ST) (FAC) Sholinganallur Assessment Circle, Chennai - 600 035.

2.Branch Manager, Canara Bank, A.N.Street, George Town, Chennai - 600 079

...Respondents.

Prayer: Writ Petition is filed under Article 226 of the Constitution of India, to issue a writ of mandamus to direct the first respondent to release the order of Bank Attachment before the second respondent proceedings in RC No.72/2023/A3/dated 10.04.2023 as such Bank Attachment is against the proviso of Section 42 (3) of TNVAT Act.

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For Petitioner : C.Baktha Siromoni For Respondent : Ms.Amirta Dinakaran R1 : Government Advocate

O R D E R

Ms.Amirta Dinakaran, learned Government Advocate for R1 would submit that the bank attachment which is the subject matter of the writ petition has been withdrawn and she would place on record the proceedings of the Assistant Commissioner (ST) dated 24.05.2023

2. Recording this, there is no cause of action for the writ petitioner, the order in RC.No.72/2023/A3 dated 24.05.2023 is placed on record. This writ petition stands dismissed as infructous. No Costs. 25.05.2023 Index :Yes/No Speaking :Yes/No :Yes/No nst 2/5

To, State Tax Officer (ST) (FAC) Sholinganallur Assessment Circle, Chennai - 600 035.

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V.LAKSHMINARAYANAN,J nst 4/5

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