M/S.Sujana Towers Limited v. The Assistant Commissioner

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 29.06.2021

CORAM

THE HONOURABLE MR.JUSTICE S.M. SUBRAMANIAM W.P.Nos.20241 & 20242 of 2014 and M.P.Nos.2 and 2 of 2014 M/s.Sujana Towers Limited, Rep., by its Manager - S.Kannan, 2nd Floor, Plot No.MF-7, CIPET Hostel Road, Ekkattuthangal, Chennai-600 097.

.. Petitioner in both W.Ps.

-vsThe Assistant Commissioner (CT), Egmore-II Assessment Circle, Chennai-600 031.

.. Respondent in both W.Ps.

Petitions filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari to call for the records on the file of the respondent in his impugned proceedings made in TIN Nos.33230542001/2011-12 and 33230542001/2012-13 dated 30.06.2014 and quash the same as illegal and contrary to the scheme of the Act. For Petitioner : Mr.S.Rajasekar (In both W.Ps.) For Respondent : Mr.V.Veluchamy, (In both W.Ps.) Government Advocate ****** COMMON ORDER It is mentioned that the Company is under liquidation. Therefore, these writ petitions are dismissed with liberty to restore the writ petitions at the instance of the Liquidator, or at the instance of the petitioner, as and when the petitioner comes out of the liquidation proceedings.

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2.In view of the above, these writ petitions are dismissed. No costs. Consequently, connected miscellaneous petitions are closed.

Sd/- Assistant Registrar(CS VI) //True Copy// Sub Assistant Registrar abr To The Assistant Commissioner (CT), Egmore-II Assessment Circle, Chennai-600 031. +1cc to the Special Government Pleader(Taxes), S.R.No.30455 W.P.Nos.20241 & 20242 of 2014 GPL(CO) BE(28/07/2021) https://hcservices.ecourts.gov.in/hcservices/