Madras High CourtWP/17730/2023withdrawn dismissed

C.Manivannan Agencies v. The State Tax Officer

2023-12-21Honourable Mr Justice Krishnan Ramasamy5 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 21.12.2023

CORAM:

THE HON'BLE MR. JUSTICE KRISHNAN RAMASAMY W.P Nos.17730 & 17733 of 2023 and WMP Nos.16826, 16827, 16829 & 16830 of 2023 C.Manivannan Agencies, Proprietor C.Manivannan B.Agraharam, Pennagaram Taluk, Dharmapuri District - 636 810.

...

Petitioner in both WPs vs.

The State Tax Officer Palacode Assessment Circle, Palacode ... Respondent in both WPs Common Prayer : Writ Petitions filed under Article 226 of the Constitution of India, to issue a Writ of Certiorarified mandamus calling for the records on the files of the respondent in TIN: 33903290661/201213 & 2013-14 dated 27.04.2023 and connected proceedings in TIN:33903290661/2012-13 & 2013-14 dated 29.04.2019 & 04.06.2018 and quash the same as being without jurisdiction and authority of law and contrary to the principles of natural justice and further direct the respondent to pass order afresh on the representation dated 10.04.2023 after grant of enquiry and opportunity.

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In both WPs For Petitioner : Mr.P.Rajavelu For Respondents : Ms.Ranganayaki Additional Govt. Pleader COMMON ORDER These writ petitions have been filed to call for the records on the files of the respondent in TIN: 33903290661/2012-13 & 2013-14 dated 27.04.2023 and connected proceedings in TIN:33903290661/201213 & 2013-14 dated 29.04.2019 & 04.06.2018 and quash the same as being without jurisdiction and authority of law and contrary to the principles of natural justice and further direct the respondent to pass order afresh on the representation dated 10.04.2023 after grant of enquiry and opportunity.

2. When the matters were taken up for hearing today, the learned counsel appearing for the petitioner seeks permission of this Court to withdraw the writ petitions with liberty to avail benefits under the samadham scheme and he has also made an endorsement to that effect.

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3. In view of the above submission and the endorsement made by the learned counsel for the petitioner, both these writ petitions are dismissed as withdrawn giving liberty to the petitioner to avail benefits under the samadhan scheme. No costs. Consequently, connected Miscellaneous Petitions are closed.

21.12.2023 Index: Yes/No Speaking/Non-Speaking Order rgr To The State Tax Officer Palacode Assessment Circle, Palacode 4/4

KRISHNAN RAMASAMY, J.

rgr W.P Nos.17730 & 17733 of 2023 21.12.2023 5/4