Azeem Basha v. The Assistant Commissioner (St)

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 25.03.2021

CORAM

THE HONOURABLE DR. JUSTICE ANITA SUMANTH Writ Petition No.15320 of 2020 and WMP.Nos.19155 & 19156 of 2020 Azeem Basha .. Petitioner Vs The Assistant Commissioner (ST), Tirupur Central II Assessment Circle, Tirupur.

... Respondent PRAYER: Writ Petition filed under Article 226 of the Constitution of India praying for the issuance of Writ of Certiorari, calling for the records of the respondent vide proceedings dated 07.10.2020 and quash the same. For Petitioner : Mr.N.A.Nissar Ahmed For Respondent : Mr.ANR.Jaya Prathap Government Advocate

O R D E R

This writ petition is filed challenging proceedings dated 07.10.2020, a communication from the Assistant Commissioner, Tirupur Assessment Circle, calling upon the petitioner to remit dues of a sum of Rs.1,57,53,181/- being the arrears arising out of orders of assessment passed under the provisions of Tamil Nadu General Sales Tax Act, 1959 for the periods 1992-93 to 1995-96.

2.Learned counsel for the petitioner would fairly concede that the orders of assessment giving rise to the arrears have attained finality and have not been challenged. Thus, there is no infirmity whatsoever in the notice issued seeking to recover the arrears.

3.This writ petition is dismissed.

Connected Miscellaneous Petitions are also closed. No costs. Sd/- Assistant Registrar /TRUE COPY/ Sub-Assistant Registrar https://hcservices.ecourts.gov.in/hcservices/

vs To The Assistant Commissioner (ST), Tirupur Central II Assessment Circle, Tirupur.

+1CC TO MR.NISAR AHMED, ADVOCATE, SR.NO. 19572 +1CC TO M/S.SPECIAL GOVERNMENT PLEADER, SR.NO. 20033 Writ Petition No.15320 of 2020 and WMP.Nos.19155 & 19156 of 2020 GPL(CO) KKN 20.04.2021 https://hcservices.ecourts.gov.in/hcservices/